In this paper, the methods and their analysis for estimating the location of three dimension (3-D) single source buried in lossy medium are presented with uniform circular array (UCA). The mathematical model of the signal in the lossy medium is proposed. Using location information in the covariance matrix obtained by sensors’ output, the equations of the source location (azimuth angle, elevation angle and range) are obtained. The phase and amplitude of the covariance matrix function are used to process these equations respectively. Then, the phase and amplitude of the covariance matrix function are used to process the source localization in the conductive medium together. By analyzing the characteristics of the proposed methods and MUSIC method, the computational complexity and the valid range of these methods are given. From the results, whether the loss is known, we can choose the appropriate method to process the issues (localization in lossless medium or lossy medium).