A tracking system and method using the same is disclosed which is capable of minimizing a restriction of surgical space by achieving a lightweight of the system as well as a reduction of a manufacturing cost through calculating a three-dimensional coordinates of each of makers using single image forming unit. In the tracking system and method using the same has an effect of reducing a manufacturing cost of the tracking system with small and lightweight, and relatively low restriction of surgical space comparing with conventional tracking system by calculating a spatial position and a direction of the markers attached on a target by using one image forming unit through a trigonometry since a pair of maker images are formed on an image forming unit for each marker by a pair of light sources positioned different to each other.