A Low cost Navigation Solution has developed for Unmanned Land vehicle (ULV) by using GPS & one ABS Sensor. Two IR Modules are integrated to detect obstacles in the path of movement. This combined arrangement is simple and gave satisfactory results at smooth surfaces. At rough surfaces results are very poor and vehicle lost its calculated path due to change of direction of front wheel. Presence of Obstacles in circular path of ULV is another problem in ULV path calculations. There was no such solution for facing this problem. These problems are focused mainly in current research for making efficient low cost solution. Wheel position control is developed by providing a control loop for driving front wheel motor. It gives satisfactory result to maintain constant direction during motion. New algorithm is developed for proper determination of proposed path in case of obstacles present in circular paths. Better results are achieved after adopting new technique. This combined effort by adding no such expensive component produces efficient ULV Navigation solution. After a number of experiments it is still determined that in structured environment, better sensors with better algorithm are required. It will consider a future task for making efficient low cost solution.