A system for estimating a location of an occluded skeleton, a method for estimating a location of an occluded skeleton and a method for reconstructing an occluded skeleton are provided. The method for estimating a location of an occluded skeleton comprises the following steps: Firstly, a trace of a reference central point of a body is estimated according to a plurality of continuously moving images. Next, a human movement state is estimated according to the trace and a motion information of the continuously moving images free of skeleton occlusion. Then, a possible range of the occluded skeleton for maintaining human balance is calculated according to the human movement state. Afterwards, a current motion level of the occluded skeleton is predicted according to a historic motion information of the occluded skeleton. Lastly, the location of the occluded skeleton is estimated according to the current motion level and the possible range.