An ultrasound system and method of forming an ultrasound data corresponding to a receive scan line independent of a synthetic aperture. The ultrasound system includes the ultrasound data forming unit configured to: form scan line data corresponding to each of the receive scan lines by using data provided from the receive channels form accumulated data by accumulating the scan line data corresponding to the receive scan lines of the same position set a storing start position for storing the accumulated data based on the transmit synthesizing number and store the accumulated data by shifting the storing start position by 1, thereby forming ultrasound data corresponding to each of the receive scan linen lines.