In this paper, the pointing accuracy of Earth observation satellites that use a star tracker (STT) and a GPS has been estimated. A practically viable method is proposed for determining an observation point in terms of the Earth latitude and longitude of from satellite attitude by STT and its position by GPS, assuming the Earth is an ideal geoid. Numerical simulations based on this method have been carried out for the Earth observation satellites currently under development and the dependency of the observation point determination accuracy has been evaluated quantitatively on the accuracy of STT and GPS used for attitude and position determination, respectively.