- Estimation of the direction of arrival (DOA) of reflections in a room using spherical microphone arrays can be performed using several methods such as plane-wave decomposition, and delay-and-sum beamforming, for which the resolution of the estimation process is usually bounded by the array order, or the number of microphones. In this paper a method for DOA estimation of the reflections in a room using room impulse-response data and spherical microphone arrays is presented, in which only a first order microphone array is required. The proposed method uses signal processing in the spherical harmonics domain, utilizing an analytical dependence of the spherical harmonic coefficients on different acoustics parameters. It is shown that the zero order spherical harmonics coefficients is a function of the time delays and amplitudes of the planes waves composing the sound field, while the first order coefficients are a function of the time delays, amplitudes and the elevation and azimuth components of the wave arrival direction. Using this property leads to the development of an estimator based on the least-squares approach, in which each order is used to estimate a single sound-field parameter.