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 one image forming unit. In the tracking system and method using the same, lights emitted from the markers are transferred to one image forming unit through two optical paths, an image sensor of the image forming unit forms two images (direct image and reflection image) of the two optical paths of the markers, and therefore, the 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 since it is possible to calculate a spatial position and direction of the markers attached on a target by using one image forming unit.