Disclosed is a system of tracking location of the listener's ears for 3D perception of audio signals sent from an array of acoustic sources. In addition to the array of acoustic sources, the system contains a video camera for finding a location of the listener's ears and one or more ultrasonic transducers for locating positions of the listener's ears by sending ultrasonic signals and receiving echoes reflected from the sought objects. The use of ultrasonic transducers enhances the action of the video camera and accuracy in positioning the listener's ears by calculating the distance from the acoustic sources to the plane in which the ears are located in the direction of axis Z, while the X, Y coordinates of the ears in the X, Y, Z coordinate system are determined by an image processor of the video camera.