A rotating binaural hearing system is capable of estimating a sound source's instantaneous direction in three dimensions. Interaural Time Delays at the hearing points and an angled binaural hearing system are combined to create this system. The intended work uses the direction of a sound source in three dimensions by drawing inspiration from the hearing mechanism of a barn owl. A three-dimensional (3D) space surrounding a robot head has been divided into eight octants. Two microphones have been used in each of these octants, and two novel approaches have been employed to locate the source of sound. One approach involves positioning one microphone at a higher angle than the other. In approach two, the microphone positioned at a higher angle is rotated in four steps of 90° counterclockwise in an effort to reduce the uncertainty caused by approach one. Even though the current research is able to identify the sound source within the eight octant, more investigation is required to determine the precise location of the sound source.