The research for retecting of insulating deterioration in transforrrer has been studied from long ago and the analysis rrethod of combustible gas which is included in insulating oil has been used Recently the spreading effect of the accident is larger than before because of high voltage and large capacity, so on-line detecting system is needed and the study for the estimation of partial discharge signals location has begun. This thesis is the study for the sermating noise signal that is the greatest problem in ultrasonic signal measurement which is one of the method of estimation of partial discharge signals location. Because we can measure the number and location of signal, it is rossible to distinguish between the signal of partial discharge and the external noise. Therefore, we can devolop the credibility of detecting of insulating deterioration in transformer.former.