In this paper, we introduce and solve, for the first time, the photometric stereo problem for low-cost 360-degree cameras. In particular, we present a spherical image irradiance equation which is adapted to twin-fisheye cameras, and an original algorithm for the estimation of light directions based on the specular highlights observed on mirror balls. Extensive experiments with synthetic and real-world images captured by a Ricoh Theta V camera, demonstrate the effectiveness and robustness of the proposed 3D reconstruction pipeline. To foster reproducible research, the image dataset and code developed for this paper are made publicly available at the address: https://home.mis.u-picardie.fr/~fabio/PhotoSphere.html