This is a 360 video with REAL 360 spatial audio sample, shot on the Ricoh Theta V, both with and without the TA-1 microphone. You’ll hear the difference with a spatial audio comparison between the Theta V and the Theta S (which doesn’t have spatial audio).
Spatial audio is different from surround sound. With surround sound, if you “look around” the 360 video, the sound will not change. With spatial sound, the sound will match what you see in the 360 video on YouTube or Facebook as long as you wear earphones.
Theta V makes it easy to get 360 spatial audio with your 360 video but editing spatial audio in Premiere is tricky unless you know how. Here’s a tutorial for Adobe Premiere Pro and Ricoh Theta V: http://360rumors.com/2018/01/4k-theta-finally-ricoh-theta-v-specifications-features-samples-accessories.html#spatialaudio

Tutorial:
1. Convert the Theta V files into 4-channel video files using the Movie Converter (download from theta360.com). Drag the video file onto the Movie Converter app icon.

2. In Premiere, go to Edit…  Preferences… Audio… and under multichannel mono, select “Adaptive” instead of Use File.

3. VERY IMPORTANT STEP: Instead of importing the Theta V videos directly into the sequence, create a new sequence by going to File… New… Sequence. In the sequence presets, click on VR and under monoscopic, select 3840 x 1920 29.97 fps ambisonics.

4. Import the videos into the sequence. 

5. Next you must ensure that the direction of the sound is synchronized with the video. Unfortunately, by default Premiere puts the wrong direction for the Theta V. Simple approach: apply Panner ambisonics effect to the 4-channel audio clip and pan it 90 degrees.

6. When you are done editing, it’s time to export. Go to File… Export… Media. In the export presets, choose VR monoscopic with ambisonics. Hit export and you’re done!

For more details, go here https://goo.gl/vnKqjo

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