The development of new sensor systems able to detect, identify and find position of the targets equipped with STEALTH technology began early in 1990s. Some of the sensor systems utilise acoustic, magnetic, seismic and/or other physical effects of target activity. A reason motivating the development of new sensor systems based on other than radar or optical principal of operation in detecting targets is that the systems usually emit no electromagnetic energy during operation. Thanks to their passive principle they provide the users with the advantages of hidden positioning and difficult discovery with reconnaissance tools. Therefore, some of the new UGS systems also allow detecting low-flying targets, such as helicopters, propeller or jet aircraft, etc., in the detection range of up to several kilometres. The information of flight direction is usually estimated and deduced from spatiotemporal sequence detections by multiple interlinked UGS systems. The submitted paper analyses low-flying target position finding principle on Time Direction Of Arrival (TDOA) basis. It presents the qualities of found UGS arrangement topologies and the characteristics of the unambiguous position determination of low-flying targets. It also contains mathematical description of signal digital processing intended to find low-flying target's position. The processed results are presented in table and diagram forms created in Matlab mathematical environment. All the presented detection and identification results were obtained from real recorded signals.