Samsung Gear VR
This headset is powered by the PlayStation 4 and will use the existing Move controllers. Unlike the Oculus Rift, there’s no integrated audio or top strap over your head, which you’ll either like or hate.
Microsoft is adding the finishing touches to HoloLens, which suffers from a limited field of view but has been received well by those who tried it. HoloLens also looks and feels like a luxurious peripheral.