Compared to OWR (One-Way Ranging) method that requires precise network time synchronization, TWR (Two-Way Ranging) method has advantages in building an indoor WPAN (Wireless Personal Area Network) location system with lower cost. However, clock offsets of nodes in WPAN system should be eliminated or compensated to improve location accuracy of the TWR method. Because conventional clock offset elimination methods requires multiple TWR transactions to reduce clock offset, they produce network traffic burden instead. This paper presents a clock offset estimation method that can reduce clock offset error with a single TWR transaction. After relative clock offsets of sensor nodes are estimated, clock offsets of mobile tags are estimated using a single TWR communication. Simulation results show that location accuracy of the proposed method is almost similar to the conventional clock offset elimination method, while its network traffic is about a half of the conventional method.