An inertial frame of reference is one in which Newton’s Laws of motion are valid. It is a non-accelerated frame of reference. An inertial frame must be homogeneous and isotropic. Physical experiments ...An inertial frame of reference is one in which Newton’s Laws of motion are valid. It is a non-accelerated frame of reference. An inertial frame must be homogeneous and isotropic. Physical experiments can be carried out in different inertial reference frames. The Galilean transformation provides a means of converting between two inertial frames of reference moving at a constant relative velocity.