Abstract: Localization is one of the motivating research areas in wireless networks, especially when a system is required to operate in a harsh environment. Many researchers have agreed that utilizing larger numbers of anchor nodes should increase positioning accuracy. The majority of localization system algorithms use two approaches; ranging and positioning. For ranging (RSS) uses power of the arriving signals to identify the gap between transmitters and a receiver and Time of Arrival (TOA) uses the time required by a signal to travel between a transmitter and a receiver to identify distance, thus, it requires synchronization. In this study, TOA ranging technique is used for different estimation nods. Simulation results are performed using MATLAB, while the actual results are obtained using EVK1000 device for indoor positioning platform. The estimation algorithm implemented uses the Linearized Least Square (LLS) method. It was studied in details and a testing area in an indoor environment was prepared to suit LOS, NLOS and combined situations. The collected data showed that sometimes the accuracy of two anchor nodes system was better than the one using three nodes. This may allow utilizing smaller number of anchors while maintaining the required accuracy at a lower cost.