In order to solve the problem that the traditional high resolution spectral estimation methods estimate the direction of arrival （DOA） of far field sound source with large computation and inaccurate estimation of coherent signals， a two-dimensional DOA estimation method based on circular microphone array and fourth-order cumulant is proposed. The algorithm combines the advantages of circular array location without dead angle and matrix virtual extension to obtain more information of sound source location. Firstly， the uniform circular array （UCA） is virtualized into 2K+1 uniform linear arrays （ULAs） by means of pattern space transformation， and the virtual linear array is divided into L subarrays by space smoothing technology. Then the fourth order cumulative construction method is used to extract the effective matrix information and remove the redundant data. Finally， the azimuth and pitch angles of the acoustic source signal are obtained by the MUSIC-like algorithm. The simulation results show that the proposed algorithm can achieve high-precision estimation of far field coherent signals compared with traditional high-resolution spectral estimation algorithms when the signal-to-noise （SNR） ratio is low. At the same time， the algorithm also has lower root mean square error performance and can effectively reduce the running time.