Underwater360: Reconstructing Underwater Scenes from Panoramic Images with Omnidirectional Gaussian Splatting

ArXi:2605.26447v1 Announce Type: new Underwater scene reconstruction is essential for immersive exploration of aquatic environments, yet remains challenging due to complex participating-media effects such as absorption and scattering, as well as the limited field of view (FoV) of conventional cameras. Although combining panoramic imaging with 3D Gaussian Splatting (3DGS) offers a promising direction for photorealistic underwater rendering, traditional 3DGS struggles with both spherical projection distortion and underwater medium degradation.