A tracking system employs at least one parameter for use in guiding an implement attached to a work machine, and includes a first global positioning system (GPS) receiver mounted on the work machine a second GPS receiver mounted on the implement and a controller configured to execute program instructions to determine the at least one parameter for use in guiding the implement, including: directing the work machine along a predetermined path obtaining first position data from the first GPS receiver during the directing the work machine obtaining second position data from the second GPS receiver during the directing the work machine and determining the at least one parameter based on the first position data and the second position data.