Abstract: Gesture recognition is a key requirement for Human Computer Interaction (HCI) and multiple modalities are explored in literature. Conventionally, channel taps are estimated using least square based estimation and tap corresponding to finger motion is tracked. These assume that noise component is negligible and can reduce the tracking accuracy for low SNR. Thus, to mitigate the above-mentioned limitation, the system and method of the present disclosure explore the feasibility of using speaker and microphone setup available in most of smart devices and transmit inaudible frequencies (acoustic) for detecting the human finger level gestures accurately. More specifically, System implements the method for millimeter level finger tracking and low power gesture detection on this tracked gesture. The system uses a subspace based high resolution technique for delay estimation and use microphone pairs to jointly estimate the multi-coordinates of finger movement.