Purpose of the study: This study aims to design, develop, and evaluate a low-cost smart cane based on an ATmega32 microcontroller and dual ultrasonic sensors to assist visually impaired individuals by detecting both elevated and ground-level obstacles through real-time auditory feedback during independent navigation. Methodology: This study employed a research and development approach using an ATmega32 microcontroller, HC-SR04 ultrasonic sensor, PING Parallax ultrasonic sensor, LCD 16×2, active buzzer, USBasp programmer, CodeVision AVR, PVC cane structure, and descriptive statistical analysis based on Mean Absolute Error (MAE), Root Mean Square Error (RMSE), and Mean Absolute Percentage Error (MAPE). Main Findings: The developed smart cane successfully detected upper- and ground-level obstacles with high measurement accuracy. The HC-SR04 sensor achieved MAE, RMSE, and MAPE values of 0.32 cm, 0.43 cm, and 1.56%, while the PING Parallax sensor obtained 0.20 cm, 0.24 cm, and 1.12%, respectively. The complementary sensing configuration provided reliable obstacle detection, wider environmental coverage, and effective real-time auditory warnings for safer navigation. Novelty/Originality of this study: This study introduces a lightweight smart cane integrating complementary HC-SR04 and PING Parallax ultrasonic sensors with an ATmega32 microcontroller to detect obstacles at different heights using a simple embedded architecture. Unlike many existing systems requiring artificial intelligence or computer vision, the proposed design offers affordable implementation, quantitative performance validation, and practical mobility assistance suitable for resource-constrained environments.