The high demand to improve the quality of the presentation in the knowledge sharing field is to compete with rapidly growing technology. The needs for development of technology based learning and training lead to an idea to develop an Oil and Gas Plant Virtual Environment (OGPVE) for the benefit of our future. Panoramic Virtual Reality learning based environment is essential in order to help educators overcome the limitations in traditional technical writing lesson. Virtual reality will help users to understand better by providing the simulations of real-world and hard to reach environment with high degree of realistic experience and interactivity. Thus, in order to create a courseware which will achieve the objective, accurate images of intended scenarios must be acquired. The panorama shows the OGPVE and helps to generate ideas to users on what they have learnt. This paper discusses part of the development in panoramic virtual reality. The important phases for developing successful panoramic image are image acquisition and image stitching or mosaicing. In this paper, the combination of wide field-of-view (FOV) and close up image used in this panoramic development are also discussed. © 2009 Springer-Verlag.