A distributed system for tracking multiple targets with a pair of multifunction radars is proposed and implemented. The system performs track-to-track association and track-to-track fusion at the fusion center to form fused tracks. The association and fusion are performed using target state information linked via communication nodes from a radar at a remote location. Many factors can affect the track-to-track association and fusion performances. They include delays in data transmission buffer of the remote radar, the error in estimating time-stamp of the remote radar, and the gating in track-to-track association. The effects on association and fusion performances due to these factors are investigated through extensive numerical simulations.