A new three-dimensional (3D) au-dio coding approach is presented to improve the spatial perceptual quality of 3D audio. Dif-ferent from other audio coding approaches, the distance side information is also quantified, and the non-uniform perceptual quantization is proposed based on the spatial perception features of the human auditory system, which is named as concentric spheres spatial quan-tization (CSSQ) method. Comparison results were presented, which showed that a better distance perceptual quality of 3D audio can be enhanced by 5.7%~8.8% through extracting and coding the distance side information com-paring with the directional audio coding, and the bit rate of our coding method is decreased of 8.07% comparing with the spatial squeeze surround audio coding.