In this paper, we formulate a potentially valuable panoramic depth completion (PDC) task as panoramic 3D cameras often produce 360{\deg} depth with missing data in complex scenes. Its goal is to recover dense panoramic depths from raw sparse ones and panoramic RGB images. To deal with the PDC task, we train a deep network that takes both depth and image as inputs for the dense panoramic depth recovery. However, it needs to face a challenging optimization problem of the network parameters due to its non-convex objective function. To address this problem, we propose a simple yet effective approach termed M{^3}PT: multi-modal masked pre-training. Specifically, during pre-training, we simultaneously cover up patches of the panoramic RGB image and sparse depth by shared random mask, then reconstruct the sparse depth in the masked regions. To our best knowledge, it is the first time that we show the effectiveness of masked pre-training in a multi-modal vision task, instead of the single-modal task resolved by masked autoencoders (MAE). Different from MAE where fine-tuning completely discards the decoder part of pre-training, there is no architectural difference between the pre-training and fine-tuning stages in our MPT as they only differ in the prediction density, which potentially makes the transfer learning more convenient and effective. Extensive experiments verify the effectiveness of M{^3}PT on three panoramic datasets. Notably, we improve the state-of-the-art baselines by averagely 26.2% in RMSE, 51.7% in MRE, 49.7% in MAE, and 37.5% in RMSElog on three benchmark datasets.
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