This paper presents a unified approach to the least squares spherical harmonic analysis of the acceleration vector and Eötvös tensor (gravitational gradients) in an arbitrary orientation. The Jacobian matrices are based on Hotine’s equations that hold in the Earth-fixed Cartesian frame and do not need any derivatives of the associated Legendre functions. The implementation was confirmed through closed-loop tests in which the simulated input is inverted in the least square sense using the rotated Hotine’s equations. The precision achieved is at the level of rounding error with RMS about  m in terms of the height anomaly. The second validation of the linear model is done with help from the standard ellipsoidal correction for the gravity disturbance that can be computed with an analytic expression as well as with the rotated equations. Although the analytic expression for this correction is only of a limited accuracy at the submillimeter level, it was used for an independent validation. Finally, the equivalent of the ellipsoidal correction, called the effect of the normal, has been numerically obtained also for other gravitational functionals and some of their combinations. Most of the numerical investigations are provided up to spherical harmonic degree 70, with degree 80 for the computation time comparison using real GRACE data. The relevant Matlab source codes for the design matrices are provided.