From Project Beyond/Samsung:

Today we offer a sneak preview of Project Beyond,the world’s first true 3D 360Ëš omniview camera. Beyond captures and streams immersive videos in stunning high-resolution 3D, and allows every user to enjoy their viewing experience in the way they see fit. It offers full 3D reconstruction in all directions, using stereo camera pairs combined with a top-view camera to capture independent left and right eye stereo pairs.

Project Beyond uses patent-pending stereoscopic interleaved capture and 3D-aware stitching technology to capture the scene just like the human eye, but in a form factor that is extremely compact. The innovative reconstruction system recreates the view geometry in the same way that the human eyes see, producing unparalleled 3D perception.

Project Beyond is not a product, but one of the many exciting projects currently being developed by the Think Tank Team, an advanced research team within Samsung Research America. This is the first operational version of the device, and just a taste of what the final system we are working on will be capable of. Once complete, we hope to deploy Project Beyond around the world to beautiful and noteworthy locations and events, and allow users to experience those locations as if they were really there. The camera system can stream real time events, as well as store the data for future viewing... (website)