The invention provides a navigation device capable of playing voice guidance. In one embodiment, the navigation device comprises a GNSS receiver, a Geographic Information System (GIS), a control module, an audio processing module, and a speaker. The GNSS receiver provides a position, a velocity, and an acceleration of the navigation device. The GIS determines a route according to a map data and determines a decision point in the route. The control module dynamically determines a playing policy corresponding to the decision point according to the position, velocity, and acceleration, and generates a guiding sentence corresponding to the decision point according to the playing policy, wherein the playing policy determines a number of words in the guiding sentence. The audio processing module then generates a guiding voice signal corresponding to the guiding sentence. The speaker then plays the guiding voice signal.