Multiple signal classification (MUSIC) is one of the common methods for estimating the direction of arrival (DOA). To enhance the accuracy of DOA estimation results, this paper proposes an improved MUSIC algorithm called Taylor-MUSIC. The horizontal linear array is divided into multiple groups by using a fixed interval, resulting in several sets of horizontal arrays. The MUSIC algorithm is then employed to calculate the spatial spectral functions for each group. The obtained spatial spectral functions are further weighted based on the Taylor series. The DOA of the sound source is effectively estimated by searching for the peak value in the spatial spectral functions. The performance of the DOA estimation method based on the Taylor-MUSIC algorithm is analytically investigated, demonstrating its high estimation accuracy even in low signal-to-noise ratios and scenarios with multiple sources. Moreover, the data analysis results of the SWellEx-96 experiment conducted in 1996 indicate that the Taylor-MUSIC algorithm exhibits a more pronounced spatial spectrum and improved angular resolution in the source direction.