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Paired with adjustable lenses built into the headset and a comfy strap, Gear VR turns Samsung's next Note into a virtual reality machine. And what's the first thing you'll see when you strap on Gear VR? Oculus VR's handiwork. The company behind the re-birth of virtual reality is partnering with Samsung on Gear VR: Samsung handles the hardware; Oculus offers up its software prowess.
Unlike other headsets, Samsung is looking to release their Gear VR as early as this year. Keep in mind though that you will still need to have a compatible device in order for this thing to actually work. Right now, Samsung has been showing the headset off with just a Note 4 though it's possible other devices may be compatible. The Note 4 will include a 5.7" Quad HD (2,560x1,440) Super AMOLED display.
Unfortunately, since this is a rather barebones approach to virtual reality, there are some limitations.
Gear VR has an accelerometer and a gyrometer for tracking head movement. That means it only tracks where you're looking and not depth; if you move your head forward or backward in the real world, that movement isn't reflected in the virtual one.
On the plus side, there are no wires to get in the way. However, no wires or wired connections means that this device won't be able to be used as a VR headset for your PC or consoles.
You can read more on some hands-on impressions with the device over at Engadget. Additionally, you can read more about the product (including technical details) at the Oculus VR site.