The technique for estimation of sound source direction is one of the important methods necessary for various engineering fields such as monitoring system, military services and so on. As a new approach for estimation of sound source direction, this paper propose the bio-mimetic localization sensor based on mechanically coupling structure motivated by hearing structure of fly, Ormia Ochracea. This creature is known for its outstanding recognition ability to the sound which has large wavelength compared to its own size. ITTF (Inter-Tympanal Transfer Function) which is the transfer function between displacements of the tympanal membranes on each side has the all inter-tympanal information dependent on sound direction. The peak and notch features of desired ITTF can be generated by using the appropriate mechanical properties. A example of estimation of sound source direction using generated ITTF with monotonically changing notch and peak patterns is shown.