The present invention provides an endpoint mixing (EM) system and playing method. The EM playing method includes the following steps: S0) providing a plurality of microphones corresponding to a plurality of sounding bodies in an initial environment, an endpoint environment of which the type and size correspond to those of the initial environment, a plurality of sound simulation devices, and a motion tracking device; S1) a plurality of microphones synchronously recording the sounds of a plurality of corresponding sounding bodies into audio tracks respectively; the motion tracking device synchronously recording the motion states of a plurality of sounding bodies into motion state files; S2) a plurality of sound simulation devices synchronously moving in the motion states of the corresponding sounding bodies recorded in the motion state files, and synchronously playing the audio tracks recorded by the corresponding microphones respectively, thereby playing EM. The present invention can reproduce sounds played by sounding bodies on site, and has a very good sound quality effect.