For non-single viewpoint catadioptric omnidirectional camera composed of a smooth rotational surface and a common camera, a simple model is provided by using a moving point on the optical axis and a space vector to represent the nonlinear mapping between pixels and space points and relationship of motion and rotation. A flexible calibration procedure which uses Taylor approximation is provided. This procedure consists of polynomial approximation of nonlinear mapping with the model proposed simplified further to make the calibration to solving linear equations, followed by a nonlinear refinement with the initial values of internal and external parameters from the calibration. Several levels of noise are added to test in the simulation. Non-single viewpoint system with equiangular mirror is tested with real data. It is demonstrated that the procedure can get high accuracy and meet the requirement of non-single viewpoint systems.