This paper assesses the sense of presence for the 3D audio VoIP phone service with the binaural recording which is proposed by the authors by experiment. In the experiment, the authors use sounds recorded with actual heads, and evaluate the sense of presence and the sound source localization. The experimental results show the subjects can perceive high sense of presence by using our service. Moreover, they also indicate that the difference of actual heads for recording affect both the sense of presence and sound source localization.