The measurement of binaural impulse response procedure for acoustic environments has been established and achieved from the International Standard Organization; following the ISO 3382 many acoustical parameters have been already analyzed in the past, ranging from Royal Albert Hall in London, UK, to Teatro la Fenice in Venice, Italy. In this paper a new procedure for measuring 3D impulse response has been utilized, with the aim to reconstruct the 3D sound field especially for virtual reality purposes. Starting from the definition of B‐format impulse responses, the pressure gradient has been measured in the Church by using a homemade apparatus and software, and performing measurements on the three axes, gathering seven different impulse responses, without using expensive microphones already developed. From the measures, the relations between the seven different measurements have been found out, and the results have been compared with the binaural impulse responses measurements performed in the same position at the same time.