In this paper, brief explanation will be given about system that can localize sound source based on FPGA, this system use five microphones with predefined distance, which will be used to acquire the Time Delay of Arrival (TDOA) data. TDOA is the parameter needed by sound source to arrive at corresponding microphone. The focus in this paper is providing high accuracy 3D sound source localization with efficient area and energy. In this paper, the solutions are achieved by designing 3D sound source localization with efficient cross correlation process, by using only one adder and one multiplier, this paper also use CORDIC algorithm to create more efficient system. The design is then implemented using Altera Cyclone II achieving only 18237 logic elements and 8194 registers.