The propagation of signals from elevated sources in the lower audio band (30–500 Hz) are simulated and processed to obtain angle of arrival (AOA) estimates using a small acoustic array. The propagation of the signals are simulated using ray tracing through a stratified atmosphere that is implemented with a finite difference time domain method described by Pierce. The wind and temperature profiles are modeled using Monin-Obukhov similarity theory. The ground reflection is modeled using a two-parameter ground impedance model developed by Attenborough. The spatial coherence of the signals at the array are handled using a statistical model developed by Kozick et al. Basically, the coherence at difference microphones is reduced based upon the range of the source and distance between microphones. The source is modeled using a harmonic structure with no atmospheric or spherical attenuation. This is reasonable since the amplitude of sources is often not known. The AOA of the simulated signals are estimated using a beamforming algorithm and analyzed.