A new linked mirror device for magnetic confinement experiments is proposed. The new linked mirror device consists of two straight magnetic mirrors connected by two half-torus. The structure of the configuration as a whole is three dimensional because the two linear mirror sections are not parallel. The angle between the two mirror sections generates rotational transform which results in good magnetic confinement of toroidally passing particles. In this way the usual loss cone of the traditional linear mirror machines is eliminated. The single particle confinement is similar to that of tokamaks with most of particles well confined. The calculated neoclassical confinement is very good and is even better than that of an equivalent tokamak.