A new method is proposed for recovering an unknown source signal ,which is observed through two unknown channels characterized by non-minimum phase FIR filters. Conventional methods cannot estimate the non-minimum phase parts and recover the source signal. Our method is based on computing the eigenvector corresponding to the smallest eigenvalue of the input correlation matrix and using the criterion with the multi-channnel inverse filtering theory. The impulse responses are estimated by computing the eigenvector for all modeling orders. The optimum order is searched for using the criterion and the most appropriate impulse responses are estimated. Multi-channel inverse filtering with the estimated impulse responses is used to recover the unknown source signal. Computer simulation shows that our method can estimate nonminimum phase impulse responses from two reverberant signals and recover the source signal.