From Manufacturer
The Theta from Ricoh is a compact and lightweight (3.3 oz) camera that has a lens on both the front and back, allowing you to take full 360° spherical panoramic images in a single snap of the shutter.
The camera itself has only three buttons, so it is very simple to use. There is a power button, a wireless button and a shutter release. When you press the shutter release, both lenses fire at the same time to capture the entire scene around you making a 360° interactive spherical image. When viewing the images, you can zoom in or out, and turn them around a full 360°. The Theta can be wirelessly synced to your iPhone or connected to a computer with the included USB cable.
The Theta has a built-in Li-Ion battery that is rechargeable via the included USB cable, as well as built-in memory that holds approximately 1,200 images. The battery will allow you to take about 200 images before it needs recharging.