As personalized immersive display systems have been intensely explored in Virtual Reality (VR), plausible 3D audio corresponding to the visual content is required to provide more realistic experiences to users. In this talk, a complete pipeline to simultaneously reconstruct 3D geometry and acoustic properties of the environment from a panoramic (360⁰) image will be introduced. Monocular depth estimation, material estimation and semantic scene completion methods have been developed to estimate the complete semantic scene geometry in order to adopt spatial audio reproduction to the scene.