The Universal Tracking and Navigation System (U-trac) is a telematic based security and navigation solution that is aimed to be a formidable solution to any kind of vehicle positioning needs. Ultimately, the aim of the project is to be able to pinpoint, immobilize or remotely control the particular target vehicle. U-trac is a very wide open ended solution. However, this first prototype solution is to serve as the proof of concept. Generally, the first part of the system is the GSM-GPS devise that incorporates the Rabbit 8-bit microprocessor as the brain of the system that will make the GPS oncore receiver able to communicate with the Modem embedded within. The device will receive the GPS oncore receiver able to communicate with the Modem embedded within. The device will receive the GPS signal and then sent the SMSes at certain preset interval to the server system. Another device (coined as the GSM-FTP) developed with also the 8-bit Rabbit microprocessor will incorporate the usage of its TCP/IP feature to establish an FTP session each time instructional data from the server is sent or navigational data are received from the GSM-GPS devise. Through the FTP session which is being made possible via Ethernet connection, the device will upload the navigational SMSes to the databases. Graphical interpretion of the navigational raw SMS strings in the databases will be done by the web based GUI developed on the PHP platform. The GUI is expected to be able to track vehicle installed with the devise graphically by interpreting the navigational data stored in the database. Currently, it is proven that it can be used as a fleet management solution due to the capability of the GUI to display multiple target vehicle transmitting the SMS to the system. Studies are also being made to establish the system to work in the GPRS and UMTS infrastucture since it will significantly reduce the operational and deployment cost of the system. This proposed system however is still undergoing development to be deployed on a better platform as such better databases, microprocessor and web API in order to help increase the GPS accuracy, security of the data transaction as well as the robustness of the system.