The whistle is a very important information source for the safety navigation under foggy weather. But navigator has no concern about this, because it must be achived by human hearing sense and considered as a vague signal. If the range and relative bearing of signal source can be detected automatically, it would be very useful system for preventing marine casualties making a lot of economic loss and environment pollution. Before the algorithm of 2-dimensional sound source tracking system was reported. This paper describes the method that can obtain the time lag between three signals and the theory of cross-correlation analysis and subtraction method for cauculating the time lag by using the digital signal data sequences. And a series of experiments were carried out for various position of sound source in the range from 200cm to 530cm. As a result, we have recognized that sound source tracking system is possible to the sea field with improvement of position error.