The results of experimental and computational studies of the three-dimensional mean flow velocity profile influence on the impedance eduction are presented. In order to measure the three-dimensional velocity profile, the TsAGI’s “Interferometer with flow” facility was upgraded so that additional holes were made in one cross section of the rectangular duct. As a result, it became possible to measure the longitudinal flow velocity in this cross section along 6 lines using a Pitot tube or a hot wire anemometer. The full three-dimensional velocity profile is determined by interpolating the values measured.Experimental results of the velocity profile for various experiment conditions are presented. Based on the numerical solution of the three-dimensional Pridmore-Brown equation by means of Finite Element Method and the gradient descent method, the problem of impedance eduction are investigated. The influence of the flow velocity profile and the form of functional on the obtained impedance values are discussed. The impedance values educted by means of this approach are compared with the impedance values obtained using two-dimensional impedance eduction methods, which didn’t taking into account the three-dimensional non homogeneity of the flow velocity field.