Thanks to the TurnMe Panorama application you will be able to look at your panoramic images in a different way!
Select your own panoramic image or take one from the internet. Then simply turn around.
This panorama image viewer uses the compass accelerometer and gyroscope to bring you inside the picture.
Equirectangular images in jpg or png formats are supported.

Note: This application allows you to view panoramic images not to create them.

Enjoy!