The reflection matrix of non-ideal corner cube is obtained by using the reflecting normal vector equation of rigid body with slight rotation. In order to find the effects of dihedral angle errors on the emerging beam, the equivalent principle of corner cube rotation around apex is used to calculate the angle δ between the incident beam and the emerging beam as a function of dihedral angle errors ε and rotation angle θ of corner cube. For an ideal corner cube, the emerging beam is parallel to the incident beam and two intersections that any plane through the apex cuts the two beams must be synmetrical about the apex. After corner cube randomly rotates around apex, the relations between the rotation angle and offset of emerging beam comparing with the original are investigated theoretically and experimentally. The results are in good agreement. The making, adjusting and testing of the corner cube reflector including the measurement and calculation of the dihedral angle errors are presented.