Panoramic images and panoramic cameras (or sensors) are of increasing importance for various applications in computer vision, computer graphics, visualization, and robotics. Various panoramic image capturing sensors have been developed for different purposes. But many of the sensing devices do not support stereo visualization. This paper reviews a methodology for stereo panorama acquisition using a widely available digital matrix camera. We also propose a method for camera calibration. The calibration process of such an image acquisition system is essential to ensure a high quality of stereo visualization.