The Zoom H3 VR is a portable audio recorder that records 360° spacial audio in the Ambisonics format. The raw Ambisonics A files recorded by the 4 built-in microphones are internally converted to the ready-to-use Ambisonics B format. The recording can be monitored as binaural stereo in realtime via headphones. The H3 VR’s motion and level sensors ensures the audio and video orientation are aligned.
Ambisonics is a full-sphere surround sound format originally developed in the 1970s. In contrast to other surround formats, it also covers sound sources above and below the listener. This makes it an interesting option for virtual reality applications and 360° videos.
Link: Zoom H3 VR