For a preceise attitude control for a balloon borne telescope, a system was developed by using a reaction wheel. The system has also an active bearing to avoid the balloon and gondola. The motion of the gondola during this control is fully analyzed to find the most appropriate parameters to the reaction wheel and the achieve bearing. This attitude control system was applied to the balloon borne telescope to observe the dust ring around the sun at the time of eclipse occured in Indonesia on June 11,1983,and achieved the pointing accuracy of several arc second.