As urban living environment is becoming more and more complex; the road condition is becoming worse because of heavy traffic, increase of traffic accidents and high ratio of empty vehicles. It increases the cost of transportation and wastes time of vehicle movement. In highly populated Countries like India, during accidents, people lose their lives due to unavailability of proper medical facilities at the right time. This project senses any accident in the vehicle and intimates pre-programmed numbers like family members of the rider, ambulance, police station and nearest hospital etc. The GSM technology is used to send the position of the vehicle as a SMS to those numbers. And also the position of the vehicle can be obtained. Most of the companies want to keep track of their vehicles, with this equipment we can keep track of the vehicle by periodically sending SMS and the position of the vehicle is sent by the GSM modem as a SMS to the user. In this project an electronic device is installed in a vehicle and helmet to enable the hospital (ambulance-108), police station and relative of the driver to track him if he has been met with an accident and get immediate hospitalization. It is an embedded system which is used for tracking and positioning of any vehicle which is met with an accident by using Global Positioning System (GPS) and Global System for Mobile Communication (GSM). This design will continuously monitor a moving vehicle along with rider wearing the helmet and report the status on demand and will send rescue message when met with an accident. For doing so a Renesas microcontroller is interfaced serially to a GSM Modem and GPS Receiver. A GSM Modem is used to send the position (latitude and longitude) of the rider. The GPS modem will continuously give the data i.e. the latitude and longitude indicating the position of the rider. The same data is sent to the mobile numbers and 108.