A location system, for the tracking of personnel or products for establishing the location of an identification tag attached to a person or product, has the tag comprising a power source; an ultrasonic transducer; a transmitter connected to an output signal from the transducer and capable of transmitting multiple frequencies to establish the unique ID of the tag in question, including a first frequency solely to identify when a tag is about to start transmitting data; the system comprising further a plurality of strategically located ultrasonic receiver; and processing means including a reader incorporating a number of Goertzel filters corresponding to the number of frequencies transmitted to process output signals from the ultrasonic receivers to establish the ID of the read tag and its location.