Acoustic Emission(AE) technique has been applied to not only material characterization evaluation but also on-line monitoring of the structural integrity. The AE source location technique is very important to identify the source, such as crack, leak detection. Since the AE waveforms obtained from sensors are very difficult to distinguish the defect signals, therefore, it is necessary to consider the signal analysis of the transient wave-form. In this study, we have divided the region of interest into a set finite elements, and calculated the arrival time differences between sensors by using the velocities at every degree from 0 to 90. A new technique for the source location of acoustic emission in fiberboard plates has been studied by introducing Wavelet Transform(WT) do-noising technique. WT is a powerful tool for processing transient signals with temporally varying spectra. If the WT de-noising was employed, we could successfully filter out the errors of source location in fiberboard plates by arrival time difference method. The accuracy of source location appeared to be significantly improved.