This paper presents a dataset of spatial room impulse responses (SRIRs) and 360° stereoscopic video captures of a variable acoustics laboratory. A total of 34 source positions are measured with 8 different acoustic panel configurations, resulting in a total of 272 SRIRs. The source positions are arranged in 30° increments at concentric circles of radius 1.5, 2, and 3 m measured with a directional studio monitor, as well as 4 extra positions at the room corners measured with an omnidirectional source. The receiver is a 7 channel open microphone array optimized for its use with the Spatial Decomposition Method (SDM). The 8 acoustic configurations are achieved by setting a subset of the panels to their absorptive configuration in 5 steps (0%, 25%, 50%, 75%, 100% of the panels), as well as 3 configurations in which entire walls are set to their absorptive configuration (right, right/back, right/back/left). Video captures of the laboratory and a second room are obtained using a 360° stereoscopic camera with a resolution of 4096 × 2160 pixels, covering the same source/receiver combinations. Furthermore, we present an acoustic analysis of both time-energy and spatio-temporal parameters showcasing the differences in the measured configurations. The dataset, together with spatial analysis and rendering scripts, is publicly released in a GitHub repository (https://github.com/facebookresearch/R3VIVAL)