The work intends to extend the moir\'e physics to three dimensions. Three-dimensional moir\'e patterns can be realized in ultracold atomic gases by coupling two spin states in spin-dependent optical lattices with a relative twist, a structure currently unachievable in solid-state materials. We give the commensurate conditions under which the three-dimensional moir\'e pattern features a periodic structure, termed a three-dimensional moir\'e crystal. We emphasize a key distinction of three-dimensional moir\'e physics: in three dimensions, the twist operation generically does not commute with the rotational symmetry of the original lattice, unlike in two dimensions, where these two always commute. Consequently, the moir\'e crystal can exhibit a crystalline structure that differs from the original underlying lattice. We demonstrate that twisting a simple cubic lattice can generate various crystal structures. This capability of altering crystal structures by twisting offers a broad range of tunability for three-dimensional band structures.