The aim of the paper is to introduce a new procedure of three-component spectral matching of seismic ground acceleration records. The procedure is straightforward, yet it is general. In principle, the procedure involves varying of both the Fourier amplitude and the phase spectra so that the modified records’ spectra agree with a target. The matching can be performed against either a target Fourier or response spectra. In the former the solution is exact, while in the latter it becomes approximate. A target spectrum representative of three directions should be provided. In the example several three-component records were matched against two target spectra. Good convergence was achieved in velocity and displacement records so that no baseline correction was necessary. The couplings among the components were preserved.