A novel approach for linear post-processing of B-Format recordings is presented. The goal is to simulate spaced microphone arrays by approximating and virtually recording the sound field at the position of each single microphone. The delays occurring in non-coincident recordings are simulated by translating an ap- proximative plane wave representation of the sound field to the positions of the microphones. The directional responses of the spaced microphones are approximated by linear combination of the corresponding translated B-format channels.