The deep neural network has achieved great success in 3D volumetric correspondence. These methods infer the dense displacement or velocity fields directly from the extracted volumetric features without addressing the intrinsic structure correspondence, being prone to shape and pose variations. On the other hand, the spectral maps address the intrinsic structure matching in the low dimensional embedding space, remain less involved in volumetric image correspondence. This paper presents an unsupervised deep volumetric descriptor learning neural network via the low dimensional spectral maps to address the dense volumetric correspondence. The neural network is optimized by a novel criterion on descriptor alignments in the spectral domain regarding the supervoxel graph. Aside from the deep convolved multi-scale features, we explicitly address the supervoxel-wise spatial and cross-channel dependencies to enrich deep descriptors. The dense volumetric correspondence is formulated as the low-dimensional spectral mapping. The proposed approach has been applied to both synthetic and clinically obtained cone-beam computed tomography images to establish dense supervoxel-wise and up-scaled voxel-wise correspondences. Extensive series of experimental results demonstrate the contribution of the proposed approach in volumetric descriptor extraction and consistent correspondence, facilitating attribute transfer for segmentation and landmark location. The proposed approach performs favorably against the state-of-the-art volumetric descriptors and the deep registration models, being resilient to pose or shape variations and independent of the prior transformations.