Acoustic sound source localization using signal processing is required in order to estimate the direction from where a particular acoustic source signal is coming and it is also important in order to find a solution for hands free communication. Video conferencing, hand free communications are different applications requiring acoustic sound source localization. These applications need a robust algorithm which can reliably localize and position the acoustic sound sources. The Steered Response Power Phase Transform (SRP-PHAT) is an important and robust algorithm to localize acoustic sound sources. However, the algorithm has a high computational complexity thus making the algorithm unsuitable for real time applications. This thesis focuses on describe the implementation of the SRP-PHAT algorithm as a function of source type, reverberation levels and ambient noise. The main objective of this thesis is to present different approaches of the SRP-PHAT to verify the algorithm in terms of...