A lot of research about camera calibration and lens distortion for wide-angle lens has been made. Especially, calibration for fish-eye lens which has 180 degree FOV(field of view) or above is more tricky, so existing research employed a huge calibration pattern or even 3D pattern. And it is important that calibration parameters (such as distortion coefficients) are suitably initialized to get accurate calibration results. It can be achieved by using manufacturer information or lease-square method for relatively narrow FOV(135, 150 degree) lens. In this paper, without any previous manufacturer information, camera calibration and barrel undistortion for fish-eye lens with over 180 degree FOV are achieved by only using one calibration pattern image. We applied QR decomposition for initialization and Regularization for optimization. With the result of experiment, we verified that our algorithm can achieve camera calibration and image undistortion successfully.