A calculus targeting system for performing a calculus targeting method includes a processor, a storage unit, a calculus coordinate acquisition module, a model establishing module, a prediction module, a firing determination module, and a shock wave module, all the latter six of which are connected to the processor. The calculus targeting method can be programmed as a computer program product and essentially includes a sampling step for acquiring different sets of calculus coordinates in a sampled respiration cycle, a model establishing step for establishing a prediction model, and a firing determination step for determining according to the prediction model whether to fire or not.