In this paper, we describe a method to photogrammetrically estimate the intrinsic and extrinsic parameters of fish-eye cameras using the properties of equidistance perspective, particularly vanishing point estimation, with the aim of providing a rectified image for scene viewing applications. The estimated intrinsic parameters are the optical center and the fish-eye lensing parameter, and the extrinsic parameters are the rotations about the world axes relative to the checkerboard calibration diagram.
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Hughes et al. (2010) studied this question.
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