Accordingly, the present disclosure is directed to an audio capturing enhancement method and an audio capturing system using the same method. The audio capturing system includes at least but not limited to two microphones for recording an audio data, an amplifier coupled to the at least two microphones for adjusting the audio data by applying automatic gain control (AGC) in order to generate a gain adjusted data that is within a predefined level, and a processing circuit coupled to the amplifier for calculating a linear predictive coding (LPC) residue of the gain adjusted data, determining from the LPC residue a first source at a first direction relative to the at least two microphones based on time different of arrival (TDOA), and attenuating any source at a second direction that is outside of a predefined direction.