The Kinect™ sensor released by Microsoft is a low-cost, portable, and marker-less motion tracking system for the video game industry. Since the first generation Kinect sensor was released in 2010, many studies have been conducted to examine the validity of this sensor when used to measure body movement in different research areas. In 2014, Microsoft released the computer-used second generation Kinect sensor with a better resolution for the depth sensor. However, very few studies have performed a direct comparison between all the Kinect sensor-identified joint center locations and their corresponding motion tracking system-identified counterparts, the result of which may provide some insight into the error of the Kinect-identified segment length, joint angles, as well as the feasibility of adapting inverse dynamics to Kinect-identified joint centers. The purpose of the current study is to first propose a method to align the coordinate system of the Kinect sensor with respect to the global coordinate system of a motion tracking system, and then to examine the accuracy of the Kinect sensor-identified coordinates of joint locations during 8 standing and 8 sitting postures of daily activities. The results indicate the proposed alignment method can effectively align the Kinect sensor with respect to the motion tracking system. The accuracy level of the Kinect-identified joint center location is posture-dependent and joint-dependent. For upright standing posture, the average error across all the participants and all Kinect-identified joint centers is 76 mm and 87 mm for the first and second generation Kinect sensor, respectively. In general, standing postures can be identified with better accuracy than sitting postures, and the identification accuracy of the joints of the upper extremities is better than for the lower extremities. This result may provide some information regarding the feasibility of using the Kinect sensor in future studies.