Indoor positioning based on Time of Flight (TOF) is a significant research direction in indoor localization, but a simple and accurate method for TOF estimation remains a challenge [1]. This paper presents a TOF estimation method based on the Multiple Signal Classification (MUSIC) algorithm by replacing the angle of arrival with time delay in the construction of the steering matrix. The proposed method utilizes a sliding window technique to construct the signal matrix to fully leverage the data and simplifies the spatial spectrum function using the matrix trace. Simulation results demonstrate that the proposed approach improves accuracy while reducing computational complexity. This method offers a promising solution for further advances in signal processing.