This thesis work presents the way of locating the sound source by using two microphone. The idea to approach the goal is based on the Time di fference of Arrival Estimation (TDOA). There are several ways to the TDOA such as the generalized cross-correlation (GCC) and Steered Response Power (SRP).The most common technique used in TDOA estimation is the generalized cross-correlation (GCC). But Steered Response Power PHAT (SRP-PHAT) together with the Windowed Discrete Fourier Transform(WDFT) are mainly focused on this thesis work.