Various links related to 360 panoramas…
Create a Virtual Tour Integrated With Google Maps Using YouVR
Create 360-degree panoramas (Photoshop Extended)
Combine Photomerge with 3D features to create a 360-degree panorama. First, you stitch together the images to create a panorama; then you use the Spherical Panorama command to wrap the panorama so it’s continuous.
Be sure to photograph a full circle of images with sufficient overlap. Photographing with a pano head on a tripod helps produce better results.
For a video on using Photomerge to create a 360-degree panorama, see http://tv.adobe.com/#vi+f1577v1001
Look at VR Worx.
How to /free for Windows
“This instructable will show you how to make those nifty 3D virtual-reality “tours,” that you see on some web-pages, in Windows, using entirely free software.”