This paper presents the foundations of a unidirectional acoustic probe based on the particle velocity gradient. Highly directional characteristics play a key role in reducing the influence of undesired acoustic sources. These characteristics can be achieved by using multiple acoustic sensors in a spatial gradient arrangement. Two particle velocity sensors possessing the figure eight directivity pattern were used in a first-order gradient configuration to yield a unidirectional probe that can reject most excitations originating from both sides and the rear. The effects of key parameters are thoroughly discussed, and the proposed theory is validated in practice.