A system, processor and method of use for calibration processing is provided to calibrate acoustic vector sensor data collected at comparatively close range. Vector sensor data collected at close range includes data collected with source-to-receiver separations ranging from a one-tenth to approximately two acoustic wavelengths. The calculations substantially account for the acoustic impedance of a spherically diverging wave front, where the curvature is sufficiently pronounced to cause errors in resulting measurements in the calculations. The processing uses information contained within the vector sensor data to increase the accuracy of the vector sensor data.