This paper proposes an ultrasonic location system based on the spread spectrum principle. Though there are several conventional ultrasonic systems, the proposed system is the first one that combines spread spectrum and amplitude modulation principles. The proposed ultrasonic location system is advantageous in that it can improve positioning accuracy and detection sensitivity by the spread spectrum principle, it simplifies transmitter and receiver circuits, and it is easy to upgrade its performance by modifying only the software functionalities. By several real data experiments, the advantage and performance of the proposed location system is demonstrated.