System and method for tracking of a head comprising generating and radiating at least one acoustical test signal; receiving the radiated acoustical test signal(s) at two locations at the head under investigation and generating electrical measurement signals therefrom; and evaluating the two measurement signals for determining the position and/or angle of rotation φ from the measurement signals; the evaluation step comprises a cross power spectrum operation of the test signal(s) and the signals from the receivers in the frequency domain.