In sound signal processing, angle of arrival indicates the direction from which a propagating sound signal arrives at a point where multiple omnidirectional microphones are positioned. Considering a small underwater platform (e.g., underwater unmanned vehicle), this article addresses how to estimate a non-cooperative target’s signal direction utilizing the minimum number of omnidirectional microphones. It is desirable to use the minimum number of microphones, since one can reduce the cost and size of the platform by using small number of omnidirectional microphones. Suppose that each microphone measures a real-valued sound signal whose speed and frequency information are not known in advance. Since two microphones cannot determine a unique AOA solution, this study presents how to estimate the angle of arrival using a general configuration composed of three omnidirectional microphones. The effectiveness of the proposed angle of arrival estimator utilizing only three microphones is demonstrated by comparing it with the state-of-the-art estimation algorithm through computer simulations.