ジャイロを回す。

Gyro.cs

using UnityEngine;
using System.Collections;

public class Gylo : MonoBehaviour
{
#if UNITY_EDITOR
	[SerializeField, Range(1, 3)]
	float speed = 1;

	private float horizontal,vertical;
	
	Quaternion rotation;
	
	void Start()
	{
		rotation = transform.rotation;
	}
	
	void LateUpdate () 
	{
		horizontal += Input.GetAxis("Horizontal");
		vertical +=  Input.GetAxis("Vertical");
		
		var rot = rotation;
		rot *= Quaternion.AngleAxis(horizontal, Vector3.up);
		rot *= Quaternion.AngleAxis(vertical, Vector3.right);
		transform.rotation = rot;
	}
#elif UNITY_ANDROID
	void Start ()
	{
		Input.gyro.enabled = true;
	}
	
	void Update ()
	{
		var attitude = Input.gyro.attitude;
		Quaternion rotation = new Quaternion (-attitude.x, -attitude.z, -attitude.y, attitude.w) * Quaternion.Euler (90f, 0f, 0f);
		
		transform.localRotation = rotation;
	}
	#endif
}