To solve the problem that the positioning obstacle in the three-dimensional space couldn’t be achieved in the study of the sound source location, the pitch angle and the azimuth angle couldn’t reach the accuracy of the system in 360° space, a method of sound source localization based on structured delay estimation algorithm was proposed. Firstly, the de-reverberation filtering of the acquired waveform was carried out to improve the signal-to-noise ratio of the collected sound signal, according to the installation location and the unit division of the pickup in the space, the structural model of the cell unit was introduced, in which the algorithm first established the virtual coordinate reference system in the space according to the coordinates of the cell element position, according to the azimuth, pitch angle and radius of the reference system, deducing the position of the sound source in the space. The algorithm is verified by data acquisition and analysis with high precision, flexible positioning and other characteristics, and is suitable for most of the living environment.