Ostensibly, Sonar X3 comes packages with Impulse Responses. They must be somewhere; but, any clue as to where they are very well hidden would be welcomed!

Look in your plugin directory under the Perfect Space directory.
You should find twelve sub-directories there with ir's.

They are part of Perfect Space. IIRC, the path is specified during the install process. It would be a guess because mine are not in the default location but I would look in the directory containing the Perfect Space plug-in.

Thank you both for your prompt reply.  I shall take a look right now! ...............................................................
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I am trying, without much luck, to find the Plugin directory.  BTW  I do have Perfect Space as as plugin.
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I can not find anything on my computer called a Plug-In Directory.  I've looked in the User/App etc as well as the Program Files but there is no Plug-In Directory
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SONAR 64bit default location c:\Program Files\Cakewalk\Vstplugins\Perfect Space
SONAR 32bit default location c:\Program Files (x86)\Cakewalk\Vstplugins\Perfect Space

Thank you scook.  

Edited - I had wrong and limited info.
 
Bob Bone
 

If you do a search online you will also find many free IR files.

If you go to the Sonycreative website there is collection of quite good quality IR's there. You'll have to look around a bit.

THere are free ones here:
 
http://www.guitarampmodeling.com/viewforum.php?f=32&sid=8e73c5e19f189ba06f947dec94fd280d
 
http://www.samplicity.com/bricasti-m7-impulse-responses/
 
http://www.openairlib.net/

http://www.sonycreativesoftware.com/download/impulses
 
 Bob Bone