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We presents a technique for 360×360 mosaicing with a very wide field of view fish eye lens. Standard camera calibration is extended for lenses with a field of view bigger than 180°. We demonstrate the calibration on a Nikon FC-E8 fish eye converter which is an example of a low-cost lens with 183° field of view. We illustrate the use of this lens on one application, the 360×360 mosaic which provides 360° field of view in both vertical and horizontal direction.