geoContents have been closely related with personal life since the Google Earth and Street View by Google and the Road View by Daum were introduced. So, Location-based content, which is referred to geoContents, involving geometric spacial information and location-based image information is a sharp rise in demand. A mobile mapping system used in the area of map upgrade and road facility management has been having difficulties in satisfying the demand in the cost and time for obtaining these kinds of contents. This paper addresses geoData acquisition and processing system for producing panoramic images. The system consists of 3 devices: the first device is 3 GPS receivers for acquiring location information which is including position, attitude, orientation, and time. The second is 6 cameras for image information. And the last is to synchronize the both data. The geoData acquired by the proposed system and the method for authoring geoContents which are referred to a panoramic image with position, altitude, and orientation will be used as an effective way for establishing the various location-based content and providing them service area.