From Garden Gnome Software:
Pano2VR is an application to convert spherical or cylindrical panoramic images into Adobe Flash 10, HTML5 (WebGL, iPhone, or iPad), or QuickTime VR (QTVR) with features such as customizable skins, multi-resolution (gigapixel panoramas), hotspots, and directional sound. Pano2VR allows you to patch the input image dynamically. You can select an area of your panorama and export it to your image editing software. It supports JPEG, PNG, TIFF, BigTIFF, Photoshop PSD/PSB (8, 16 or 32 bits per channel), OpenEXR, Radiance HDR, and QuickTime VR files encoded with JPEG. With the Sound Editor you can add various sounds to your panorama. You can add a simple background sound or define directional sound sources within the 3D space. Other features include skin editor, flash export, HTML5 export, QuickTime VR export, and transformation export.