The invention discloses a tracking system capable of continuously tracking the position and posture of a measurement object and a tracking method using the same. The tracking system described above includes a marker, an imaging head, a first inertial measurement unit, a second inertial measurement unit, and a tracking processing unit. The marker is fixed to a measurement object, and the camera head outputs a marker image by capturing an image of the marker. The first inertia measurement unit is fixed to the image pickup head, and measures and outputs first inertia including a first acceleration and a first angular velocity. The second inertia measuring unit is fixed to any one of the measurement object and the marker, and measures and outputs second inertia including second acceleration and second angular velocity. The tracking processing unit extracts the position and orientation of the measurement object for the first time by the marker image, and extracts the position and orientation of the measurement object for the second time by the first inertia and the second inertia.