In this note, the feasibility of initial alignment of a gyro-free inertial navigation system (GF-INS) is investigated. Initial roll and initial pitch are obtained using leveling of conventional INS since centripetal acceleration is very small. The equation for the initial heading cannot be used since the GF inertial measurement unit (IMU) cannot directly measure the Earth rate. A new equation is derived to obtain the initial heading from GF-IMU accelerometer outputs. Initial heading is expressed in the accelerometer outputs of two configurations, which satisfies a specific condition among 15 GF-IMU configurations presented in the literature. The initial heading error to arrangement and accelerometer error is quantitatively analyzed from the initial heading calculation equation of GF-INS and the initial heading error analysis of the general INS. The initial heading error is investigated when gyroscopes are used with GF-IMU. The results show that the initial heading error depends more on the performance of the gyroscope than that of the accelerometer, and the initial heading cannot be obtained within a practical error level by using only GF-IMU, even when an extremely accurate accelerometer is used. Therefore, aiding sensors have to be used in order to have a practical initial heading.