Disclosed are a tracking system which can continuously trace the position and the posture of an object to be measured and a tracking method using the same. The tracking system comprises: a marker a camera unit a first inertial measuring unit a second inertial measuring unit and a tracking processing unit. The marker is fixed on the object to be measured and the camera unit outputs a marker image by photographing the marker. The first inertial measuring unit is fixed on the camera unit and measures and outputs first inertia comprising first accelerated velocity and first angular velocity. The second inertial measuring unit is fixed on one of the object to be measured and the marker and measures and outputs second inertia comprising second accelerated velocity and second angular velocity. The tracking processing unit primarily extracts the position and the posture of the object to be measured via the marker image and secondarily extracts the position and the posture of the object to be measured via the first and second inertias.