The bubble formed due to absorption of neutron energy in superheated emulsion based neutron detector generates the acoustic signal. There is always possibility of false bubble counting due to external acoustic noise registration. The developed model estimates acoustic signal time difference of arrival (TDOA) at two microphones/transducers. The time delay estimation model is developed and its experimental verification is carried out. The model depends on the four main parameters i.e. azimuth angle, elevation angle, spatial separation between the sensors (micro-phones) and distance between the sensor and acoustic source. Dependency of the model on ratio of distance between microphone & acoustic source (r) and spatial separation between microphones (d has been also emphasized. The model is helpful in development of electronics for the above detector to avoid the interference of external acoustic noise registration
