In this paper, band gaps tunned by material parameters in three-dimensional fluid-fluid sonic crystals are studied. From the basic wave equation, it is found that the material parameters directly determining the three-dimensional sonic band gaps are the mass density ratio and bulk modulus ratio. The calculation of the sonic band gaps is completed by the plane-wave expansion method. The effects of these parameters on sonic band gaps are discussed in details for the simple-cubic (sc), face-centered cubic (fcc) and body-centered cubic (bcc) lattices. The results show that the first potential sonic band gap easily appears at both small mass density ratio and bulk modulus ratio, and becomes wider with both of these two parameters decreasing. The bulk modulus ratio plays a more important role than the mass density ratio in tuning the sonic band gaps. The present analysis can be applied to artificially design band gaps.