A large number of researches have been focused on indoor location tracking system over the past years. There are theoretical and empirical RSS-based algorithms proposed and many studies have been made by comparing the performance of these algorithms. However, there is a lack of theoretical basis and understanding on the orientation of the user. This paper presents a model for an orientation-aware indoor location tracking system using wireless sensors based on IEEE 802.15.4 standard protocol. For path loss model, our experiment shows a better prediction of RSS when attenuation factors for different orientations are considered in the model. On the other hand, orientation-aware fingerprint algorithm, which currently stands as one of the most accurate RSS-based localization algorithm, is also examined in our experiment to have a basis of comparison with an empirical algorithm.