Abstract: A sensing system includes a frame having a first boundary, a second boundary, a third boundary and a fourth boundary and defining a sensing area therein, a light source module for providing light to the sensing area, a first image sensor, a second image sensor, a third image sensor and a mirror component. The first image sensor is disposed between two neighboring ends of the first and second boundaries. The second image sensor is disposed between two neighboring ends of the second and third boundaries. The third image sensor is disposed between two neighboring ends of the first and fourth boundaries. The mirror component is disposed at the fourth boundary. A locating method of the sensing system can determine a location of a pointer accurately and avoid a problem of a blind zone.