The invention provides a system for distinguishing multiple touch points. The system comprises a panel, a first image capturing unit, a second image capturing unit, at least one third image capturing unit, and a processing unit. N touch points are indicated on the panel. A first image and a second image related to the N touch points are captured by the first image capturing unit and the second image capturing unit. At least one third image related to the N touch points is captured by the at least one third image capturing unit. N sets of coordinates corresponding to the N touch points are calculated by the processing unit according to the first image and the second image. And, a set of real coordinates corresponding to the N touch points is determined from the N sets of coordinates according to the at least one third image.