The Samsung Gear VR SM-R323 Virtual Reality Headset in Black is a smartphone VR headset designed for an immersive virtual reality experience. It features a built-in microphone and is made of plastic material. With a field of view of 101 degrees and equipped with a magnetometer sensor, this headset offers a high-quality VR experience. The Samsung Gear VR is a popular choice for those looking to explore virtual reality content using their Samsung smartphone.