What do you mean, can you provide a little more information of what you are trying to accomplish? You can certainly use unity to view a 360 degree panoramic photograph, you'll simply need to first have your equirectangular panoramic image, then in unity create a new material using your pano as the texture. Apply texture to a sphere, add OVRcamera controller, bobs your uncle.
A simpler way would be to use one of several 360vr players already designed for unity. I personally like liveViewRift, because it can play images, slideshows and videos.
Lee Bledsoe
Immersion:RealLife http://www.imreallife.com