Beamforming have become a popular technique to identify sound source. The most common application is conventional beamforming, but it has low resolution and requires a large number of microphones at low frequency. To overcome this problem, an improved functional beamforming method based on “virtual array” and the relative spectral matrix is introduced. Firstly, the relative complex pressures of the sound field can be acquired by “virtual array” with one scanning microphone and a fixed reference microphone. Thereby, a relative spectral matrix of the relative complex pressures measured can be obtained. Then the improved functional beamforming method with order v is developed based on the relative spectral matrix. And the resolution of the improved method can be modified by increased the number of order v . but it also can be improved by changing virtual microphones. This property allows widening the scope of this interesting beamforming method.