3D sound is of central importance for the virtual reality system, and is becoming increasingly important for the auditory displays and for the human-computer interaction. In this paper, we propose a novel real-time 3D sound representation system for virtual reality. At first, we propose a calculation method of the impulse response for virtual space. To transmit the information of the virtual space, we propose an enhanced DXF file type that contains the material information. And then, we implement the multi-channel sound panning system. we perform the experiment based on computer simulation and prove the utility of the proposed method.