Apparatus for generating a sound field description having a representation of sound field components, comprising: a direction determiner for determining one or more sound directions for each time-frequency tile of a plurality of time-frequency tiles of a plurality of microphone signals; wherein: either the apparatus is configured to compute, for each time-frequency tile, one or more responses of a spatial basis function depending on the one or more sound directions, wherein the apparatus is configured to obtain, for each time-frequency tile, one or more reference sound signals from the plurality of microphone signals, and the apparatus further comprises a sound field component calculator configured for multiplying, for each time-frequency tile of the plurality of time-frequency tiles, the one or more reference sound signals with the one or more responses of the spatial basis function to obtain the one or more sound field components, the one or more sound field components being one or more Ambisonics components of a desired order and mode; or the apparatus is configured to compute, for each time-frequency tile, one or more direct sound responses of a spatial basis function, depending on the one or more sound directions, wherein the apparatus is configured to obtain, for each time-frequency tile, one or more direct sound signals and one or more diffuse sound signals, from the plurality of microphone signals, and the apparatus further comprises a sound field component calculator configured for multiplying, for each time-frequency tile of the plurality of time-frequency tiles, the one or more direct sound signals with the one or more direct sound responses of the spatial basis function and the one or more diffuse sound signals with one or more diffuse sound responses of the spatial basis function to obtain one or more direct sound field components and one or more diffuse sound field components, the one or more direct and diffuse sound field components being one or more direct and diffuse Ambisonics components of a desired order and mode. a direction determiner for determining one or more sound directions for each time-frequency tile of a plurality of time-frequency tiles of a plurality of microphone signals; wherein: either the apparatus is configured to compute, for each time-frequency tile, one or more responses of a spatial basis function depending on the one or more sound directions, wherein the apparatus is configured to obtain, for each time-frequency tile, one or more reference sound signals from the plurality of microphone signals, and the apparatus further comprises a sound field component calculator configured for multiplying, for each time-frequency tile of the plurality of time-frequency tiles, the one or more reference sound signals with the one or more responses of the spatial basis function to obtain the one or more sound field components, the one or more sound field components being one or more Ambisonics components of a desired order and mode; or the apparatus is configured to compute, for each time-frequency tile, one or more direct sound responses of a spatial basis function, depending on the one or more sound directions, wherein the apparatus is configured to obtain, for each time-frequency tile, one or more direct sound signals and one or more diffuse sound signals, from the plurality of microphone signals, and the apparatus further comprises a sound field component calculator configured for multiplying, for each time-frequency tile of the plurality of time-frequency tiles, the one or more direct sound signals with the one or more direct sound responses of the spatial basis function and the one or more diffuse sound signals with one or more diffuse sound responses of the spatial basis function to obtain one or more direct sound field components and one or more diffuse sound field components, the one or more direct and diffuse sound field components being one or more direct and diffuse Ambisonics components of a desired order and mode.