  Three dimensional interstellar extinction maps provide a powerful tool for
stellar population analysis. We use data from the VISTA Variables in the Via
Lactea survey together with the Besan\c{c}on stellar population synthesis model
of the Galaxy to determine interstellar extinction as a function of distance in
the Galactic bulge covering $ -10 < l < 10$ and $-10 < b <5$. We adopted a
recently developed method to calculate the colour excess. First we constructed
the H-Ks vs. Ks and J-Ks vs. Ks colour-magnitude diagrams based on the VVV
catalogues that matched 2MASS. Then, based on the temperature-colour relation
for M giants and the distance-colour relations, we derived the extinction as a
function of distance. The observed colours were shifted to match the intrinsic
colours in the Besan\c{c}on model as a function of distance iteratively. This
created an extinction map with three dimensions: two spatial and one distance
dimension along each line of sight towards the bulge. We present a 3D
extinction map that covers the whole VVV area with a resolution of 6' x 6',
using distance bins of 0.5 kpc. The high resolution and depth of the photometry
allows us to derive extinction maps for a range of distances up to 10 kpc and
up to 30 magnitudes of extinction in $A_{V}$. Integrated maps show the same
dust features and consistent values as other 2D maps. We discuss the spatial
distribution of dust features in the line of sight, which suggests that there
is much material in front of the Galactic bar, specifically between 5-7 kpc. We
compare our dust extinction map with high-resolution $\rm ^{12}CO$ maps towards
the Galactic bulge, where we find a good correlation between $\rm ^{12}CO$ and
$\rm A_{V}$. We determine the X factor by combining the CO map and our dust
extinction map. Our derived average value is consistent with the canonical
value of the Milky Way.
