Samsung's second 360-degree camera, the 2017 Gear 360, was released alongside the Galaxy S8. Naturally, the price for the original model started to drop from its $349 MSRP. Now you can get it for just $99 on Amazon, the lowest price we've seen yet.
The original Gear 360 has two wide-angle F/2.0 lenses on each side, which work together to create mostly-seamless 360-degree video and photos. It can record video at 3840x1920, which is a little low for 360-degree video, but it should be good enough for most use cases. There is plenty of sample footage on YouTube if you want to decide for yourself.
The major downside to the Gear 360 is that the official app only works with select Samsung phones. For other devices, you can try installing a modded APK, or just record straight to a microSD card and look at the footage later.