Disclosed are an apparatus and a method for computing a position of a moving entity, and an apparatus and method for setting a gyroscope zero point or a gyroscope zero point reference value. In the apparatus for setting the gyroscope zero point, a gyroscope outputs a signal of angular velocity in the form of voltage. A global positioning system (GPS) receiver receives a GPS signal. An analog-to-digital (A/D) converter digitizes the voltage output from the gyroscope. A controller detects a speed and a direction angle of a vehicle from the received GPS signal, determines if the vehicle is traveling in a straight line, and filters the voltage output from the gyroscope to obtain a gyroscope zero point reference value if the vehicle is traveling in the straight line.