This investigation proposes a possibility to synthesise a true 3D sound field over loudspeakers. A new approach concerning the distance coding is presented. We tried to combine the benefits both using the Wave Field Synthesis (WFS) approach and Higher Order Ambisonics (HOA). Therefore the proposed system can be divided into two main parts. Firstly the determination of the driving functions of the sound sources using the WFS approach. Secondly the coding for transmission or storage whereby the scheme is based on the Ambisonics approach using higher orders. The paper is organised in three sections. The first section gives a brief introduction about the WFS and the HOA approaches. In the second section the derivation of the driving functions is presented and the coding scheme of the derived source signals is explained. Finally the paper is concluded and further possible research directions are identified.