A pointing device includes an acceleration sensor, a motion sensor and a processor. The processor includes a first attitude angle calculator, a second attitude angle calculator and an attitude angle selector. When a predetermined condition is satisfied, the processor control the acceleration sensor to generate acceleration data, the first attitude angle calculator calculates a first attitude angle output according to the acceleration data, and the attitude angle selector receives the first attitude angle output as the reference data. When the predetermined condition is not satisfied, the second attitude angle calculator calculates a second attitude angle output according to angular velocity data generated by the motion sensor and the reference data, and the attitude angle selector receives the second attitude angle output as the reference data. The present disclosure also provides a control method of the pointing device.