360 audio can only be accessed on the nugs.net app for Android or iOS with a nugs HiFi subscription. 

HiFi subscriptions are $24.99/month or $249.99/year.

All subscriptions include a 7-day free trial. Try the free trial here - try.nugs.net/sub

Sony headphones that support 360 audio are recommended, but any High-Definition headphones should work.