360 audio can only be accessed on the nugs.net app for Android or iOS with a nugs All Access Hi-Res subscription.
All Access Hi-Res 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.