In this work, the structural head-related transfer functions with high spatial resolution were measured using spark gap generator. The structural head related transfer functions include head transfer function, head and pinna transfer function and head and torso transfer function. Based on the measured structural transfer functions, the effects of head, pinnae and torso on the total head related transfer function have been analyzed. Using the measured structural head related transfer functions and the total head related transfer functions, the pinna transfer functions were calculated using two different methods. The results show that the two pinna transfer functions are highly correlated in frequency domain. That means, under some conditions, the head related transfer function can be seen as the summation of head transfer function, torso transfer function and pinna transfer function.