This paper is intended to provide a model for object detection and assistance system via Global Positioning System (GPS).This paper provide the development of an Electronic Travelling Aid (ETA) kit to help the blind people to find obstacle free path. This ETA is fixed to the wheel chair. When the object is detected near to the blind it alerts them with the help of voice play talk kit to which speakers are connected . Ultrasonic sensors are used to evaluate distance of the objects around the blind person and to guide the user towards the secure path. The hardware of entire system contains ARM7 (LPC2148),ultrasonic sensors and voice input kit, speakers, Global positioning system (GPS) module and Global System for Mobile (GSM) modul
