In this article, we ameliorate the 2-D enhanced matrix pencil (2-D EMP) by employing unitary matrix transformation to reach the 2-D poles corresponding to the direction of arrival (DOA), elevation and azimuth angles using Uniform Rectangular Arrays (URA) and Uniform Circular Array (UCA). The 2-D unitary enhanced matrix pencil (2-D UEMP) allows transformation to real matrices, which can significantly, decrease the complexity of computation. Simulations results show that the accuracy of the 2-D UEMP can achieve the same results compare to 2-D EMP, then since we find azimuth and elevation angles using 2-D UEMP, The results demonstrate clearly that the Matrix Pencil investigate in this work is more accurate and stable compared to the published measure.