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A new approach to computing a panoramic (360 degrees) depth map is presented in this paper. Our approach uses a large collection of images taken by a camera whose motion has been constrained to planar concentric circles. We resample regular perspective images to produce a set of multiperspective panoramas and then compute depth maps directly from these resampled panoramas. Our panoramas sample uniformly in three dimensions: rotation angle, inverse radial distance, and vertical elevation. The use of multiperspective panoramas eliminates the limited overlap present in the original input images and, thus, problems as in conventional multibaseline stereo can be avoided. Our approach differs from stereo matching of single-perspective panoramic images taken from different locations, where the epipolar constraints are sine curves. For our multiperspective panoramas, the epipolar geometry, to the first order approximation, consists of horizontal lines. Therefore, any traditional stereo algorithm can be applied to multiperspective panoramas with little modification. In this paper, we describe two reconstruction algorithms. The first is a cylinder sweep algorithm that uses a small number of resampled multiperspective panoramas to obtain dense 3D reconstruction. The second algorithm, in contrast, uses a large number of multiperspective panoramas and takes advantage of the approximate horizontal epipolar geometry inherent in multiperspective panoramas. It comprises a novel and efficient 1D multibaseline matching technique, followed by tensor voting to extract the depth surface. Experiments show that our algorithms are capable of producing comparable high quality depth maps which can be used for applications such as view interpolation.