The traditional 2D panoramic view has the problem of small imaging range, low utilization of original image and serious stretching of the foreground. This paper designs a 3D panoramic viewing system. The real-time performance of the panoramic system requires a large number of parallel image transformations. The general-purpose processor CPU is incapable. This paper designs an embedded GPU solution. The core computing module is based on NXP's i.MX6Q application processor and builds an embedded Linux system. Using V4L2 to capture images to reduce memory and CPU usage, and use OpenGL ES shaders to process image transformations in parallel at high speed. Because it is in a 3D environment, it is impossible to cover all images through a still viewpoint like a 2D look-around. In order to roam the 3D scene, this paper proposes to design a virtual camera system. Using the virtual camera to roam the 3D environment, realize the virtual viewpoint in the 3D scene, traverse each scene in the grid, eliminate the dead angle of the field of view, and finally realize the 3D panoramic view, and verified on the embedded hardware platform, which can clearly roam every image on the surface. And recorded the video of 3-D looping. Experiments show that the 3D panoramic viewing system proposed in this paper has excellent performance and good effects. It has a good real-time performance on the image display, and the response speed is increased by 5%. The main operation is undertaken by the GPU and only takes a small number of CPU resources. The proposed virtual camera system can better realize the 3D panoramic view.INDEX TERMS Embedded GPU, Linux, OpenGL ES, virtual camera, 3D panoramic view.