A patent-pending, low-cost, moderate performance, Earth Attitude Sensor for LEO satellites is described in this paper. The paper deals with the system concepts, the technology adopted and the simulation results. The sensor comprises three or four narrow field of view mini telescopes pointed towards the Earth edge to detect and measure the variation of the off-nadir angle of the Earth-to-black sky transition using thermopile detectors suitably placed in the foci of the optical min telescopes. The system’s innovation consists in the opto-mechanical configuration adopted that is sturdy and has no moving parts being , thus, inherently reliable. In addition, with a view to reducing production costs, the sensor does without hi-rel and is instead mainly based on COTS parts suitably chosen. Besides it is flexible and can be adapted to perform attitude measurement onboard spacecraft flying in orbits other than LEO with a minimum of modifications to the basic design. At present the sensor is under development by IMT and OptoService.