In order to perform the underwater source localization, vector sensors play a major role. If vector sensors are used as an array, the gain can be improved and the accuracy can also be improved. In furtherance of finding the direction of arrival (DOA) of the sound signal which is nothing but the source localization, there are several algorithms like MVM, MUSIC, etc., are used. These algorithms have some computational complexity and also the resolution performance is not good. In encouragement of accomplishing superior determination and to decrease the computational complexity, the Estimation of Signal Parameters through Rotational Invariance Transform (ESPRIT) algorithm is utilized in this paper. This paper gives the details about ESPRIT algorithm and the azimuth angle obtained from the experimental data.