An unknown input observer is proposed that can be used in wheelbase preview control of commercial vehicles. The preview and state information, required to calculate actuator force, are reconstructed from the measurement variables such as heave and pitch acceleration. Gain matrix of observer is optimally selected so that influence of system and measurement noises on the estimation error can be minimized. Estimated preview information requires low pass filtering to eliminate high frequency components resulting from differentiation of noisy output signals. Effectiveness of the proposed method is demonstrated by numerical simulation of half car model.