In active noise control (ANC), the transfer function of the error path (TFEP) changes when the evaluation point moves, and it causes a bad performance of noise control. In this study, a new method to identify TFEP at an arbitrary point is proposed. This method is based on the plane wave theory, and impulse response of TFEP is derived analytically as a function of the position, using measured impulse responses at two points. Applying this method to update the compensation filter of the varying TFEP by movement of the evaluation point, it is verified by the experiment that the noise can be suppressed.