A location recognition system and method using stereophonic sound, the system having a transmitter and a receiver. The transmitter uses the stereophonic sound and transmits location tracking information of an object. The transmitter includes a sound detector which detects a sound of the object and converts the detected sound to an electrical signal; a data converter which converts the electrical signal converted by the sound detector, to acoustic data; and a first communication interface which transmits the acoustic data converted by the data converter and the location tracking information to the receiver. A user can immediately recognize the location of the transmitter which transmits the location tracking information and is the target of the location tracking. Therefore, the mutual communications between the transmitter and the receiver which receives the location tracking information can be smoothly carried out.