I've been experimenting with panoramas lately and as a result, I found a very nice free program for stitching multiple images together. It's called Hugin, and its available for Windows, Mac OS X and Linux. You don't need a fisheye lens to make panoramas, all you need to do is take a bunch of overlapping images and let Hugin do the rest.
If you browse around the sorceforge page for Hugin, there are plenty of tutorials to get you started.
I did a panorama of my workspace as I learned more about stitching, so here it is:
In my experiments, I used Hugin to stitch my images into a single image, then I used a program called Cubic Converter ($49 US) to make a 360 degree QuickTime VR. Cubic Converter tutorials here. Here is the result:
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