We propose a new treatment for the quantum three-body problem. It is based on an expansion of the wave function on harmonic oscillator functions with different sizes in the Jacobi coordinates. The matrix elements of the Hamiltonian can be calculated without any approximation and the precision is restricted only by the dimension of the basis. This method can be applied whatever the system under consideration. In some cases, the convergence property is greatly improved in this new scheme as compared to the old traditional method. Some numerical tricks to reduce computer time are also presented.