Sound source localization is always of great value in many engineering applications. In recent years, studies on orientation mechanisms of the auditory systems and research of bionic structures of subminiature creatures, especially of the parasitoid fly Ormia Ochracea which has a remarkable ability to detect the direction of the incident sound stimulus despite of its tiny body size, may provide preferable solutions for the miniaturization of acoustic localization structure. In this paper, the bionic acoustic sensing device are set up and taken as the research object to find feasible orientation mechanisms, and the dynamics of the bionic mechanical coupled diaphragms are analyzed. These works provide the basis for the manufacture of experimental acoustic sensing device. In the last part of this paper, experiments on bionic acoustic sensing device are conducted after the test system has been established. The measured data and the analyses based on the measured data demonstrate that the modeling methods and theoretical study in this paper are correct.