This study focuses on the transmission of live 360 video using Ricoh Theta S which is transmitted to Android phone mounted in BoboVR. The proposed solution is to use a 360 camera that captures the scene in all direction and create an application which streams the captured 360 live video from Laptop (Server) into the Android Phone (Client). The Android phone’s IMU sensor is responsible for the corresponding viewport selected from the 360 environment. The viewport is subject for Stereoscopic SBS to show the 3D effect in accordance with the user’s perception The viewport is subject for Stereoscopic SBS to show the 3D effect in accordance with the user’s perception. A 3D video can be produced by applying the Stereogram SBS. Also, depth can be perceived due to the varying distance between the focal baseline and focal length.