This paper introduces a novel approach for solving the problem of camera calibration from spheres. By exploiting the relationship between the dual images of spheres and the dual image of the absolute conic (IAC), it is shown that the common pole and polar w.r.t. the conic images of 2 spheres are also the pole and polar w.r.t the IAC. This provides 2 constraints for estimating the IAC and hence allows a camera to be calibrated from an image of at least 3 spheres. Experimental results show the feasibility of the proposed approach.