Abstract: With the development of wireless communication and positioning technologies, the concept of location dependent query processing and location based service has become more and more important, and has posed a great challenge to the database community As one of the key technologies to support location dependent queries, location dependent data processing has also attracted increasingly more research interests In this paper, the key technologies in location dependent data processing are analyzed, and a new location dependent data storage method is proposed, which is completely based on relational database Besides, a new indexing method for location dependent data—variable granularity grid based location dependent data indexing method is also proposed In order to evaluate the performance of the proposed algorithms, a detailed simulation model is developed The experiment results show that the proposed methodology provides good query performance and flexibility