The best one is Panorama Tools. I'm not sure where the latest version is but this will get you going:

http://www.google.com/search?q=ptviewer

To do 360 degree views you need a fisheye lens and a rotaty thing for your tripod. I think you can get these for most higher-end cameras - the tripod bit can be home-made if necessary but needs to be precise for really good images.

Gareth