in a surgery room by decreasing the production costs and the reduction in size of devices by enabling the calculation of the three-dimensional coordinates of each marker with only one image forming unit. In the tracking system and the tracking method using the same, light irradiated from each marker is transferred to one image forming unit through two pathways, and two images (a direct image and a reflected image) are formed on a image sensor of the image forming unit by each of the pathways for each of the markers so that the spacial position and direction of the markers bonded to an object can be calculated and checked with only one image forming unit. Accordingly, the tracking system and the tracking method using the same have the effect in which an operating room is less limited than when current tracking systems are used because the production costs for the tracking system are decreased and the tracking system is lightened.