Processing of location sensing information and visualization of 3D graphics on PDA either in outdoor or indoor environment had been presented as one of research issues nowadays. Famous tracking system such as GPS had gained its trust as a feasible and effective outdoor tracking system. Traditional tracking system with 2D-image standard presents only few and dull information to users. This paper aim to develop a highly accuracy real-time indoor tracking system with 3D scenes integrated on PDA to provide more useful location sensing information to user. VRML, a powerful 3D modeling tool is used for designing 3D objects in indoor environments. In order to reduce PDA's computing time and increases 3D objects rendering time, culling algorithm is implemented in our system. Generic RSSI-based (received signal strength indicator) location tracking method is used for indoor location tracking due to its low-cost solutions. Moreover, a reliable RSSI smoothing algorithm had been proposed to cater the reflecting and attenuating of objects in surrounding environment for RSSI ranging. Experiments had revealed an ideal result with rendering time of 3D objects in less than I sec and high accuracy of real-time RSSI position estimation in our system.