This article deals with the subject matter of improvement of the acoustic emission methods used for location of partial discharges, which may occur inside power transformer insulation systems. Analytical solutions of spherical equations for location of partial discharge generation using the acoustic method were shown in detail. Presented in the article method of solving the assumed equations is based on the analytical method and matrix notation. Theoretical considerations and later the measurement-based verication refer to the use of the triangulation method for location of the occurrence of partial discharges. The results of the scientic and research works that have been presented in this article are the next stage of research aimed at development of on-line diagnosis system for insulation systems of electrical equipment, allowing for detection, measurement and identication of forms and locations of partial discharges using the acoustic emission method.