This work is about the development of a system for the recording of holophonic sound and the obtaining of binaural acoustic parameters that characterize the spatial perception of sound. At the first part, the implementation of a prototype of a low cost acoustic mannequin, head and torso simulator (HATS), is presented, to which its anthropometric characteristics and frequency responses were analyzed. The second part describes the developed algorithms to process the data measured through the HATS. Finally, some results calculated with the developed system are shown, and compared with those obtained through a commercial software. The applications of the developed measurement system are several, among them can be mentioned: the recording of 3D sounds, the calculation of subjective parameters in room acoustics, or the measurement of noise doses to assess the hearing damage of people exposed to noise through headphones.