The PPIMS is equipped with a GPS receiver and eight cameras. Eight cameras are mounted upright on a platform to capture more information. This PPIMS has been calibrated (Wang, 2012) and used for surveying (Tsai, 2012). This study is to form a 360-degree panoramic image with the eight images captured at each station. The theory is different form the image stitching by feature points matching. Rigorous geometric projection is considered in the formation, so that the orientation of each 360-degree panorama is associated to the platform orientation. This paper presents the principle and image resampling method for the panoramic image formation.