Abstract: A new 2-D location method for modeling the mobile station location in complex plane is proposed. This mothod transforms the TOA into complex amplitude and then locates the target by subspace methods. The rotation invariance of cellular station positioning is used for location fusion and the CRB of TOA-based location is derived. Computer simulation shows the efficiency of the proposed method. It can attain the CRB when TOA is accurately estimated and shows a good application value.