This letter sets out to describe the first results of the design process that will lead to a new on-line partial discharge location method based on Electromagnetic Time Reversal theory and using the Transmission Line-Matrix method. A description of the basic steps of the method under design is given together with the modeling procedure used to describe time inverted signal propagation. Finally, the ability of the method to locate partial discharges on power cables both using two observation points and a single observation point is proved in simulation.