A procedure to calibrate a Fourier transform spectrometer is presented. Blackbody sources of three different temperatures are used to eliminate errors in the calibration that result from the limited accuracy of the temperature measurement of the calibration sources. With three spectra of blackbodies it is possible to assume that the temperatures are unknown variables as are the parameters of the functions that describe the spectrometer. A nonlinear Gaussian balancing calculation is used to determine these unknown variables and to minimize the influence of noise. A comparison between the results obtained with this method and a conventional calibration procedure is presented.