スクリプト

#pragma strict
var myTransform:Transform;
function Start () {
Input.gyro.enabled = true;// android ha must item dayo-
myTransform = transform;

}

function Update () {
var gyro:Quaternion = Input.gyro.attitude;
var myAxis:Quaternion = Quaternion.AngleAxis(90, Vector3.up);
myAxis = Quaternion.AngleAxis(90.0, Vector3.right);//jiku wo kaeru
gyro.x *= -1.0;
gyro.y *= -1.0;
myTransform.transform.localRotation = myAxis * gyro;
}

サンプルは以下に

https://www.dropbox.com/s/rsc9tx0qu61h24a/stereocamSample.unitypackage