The Samsung SM-R324 Gear VR with Controller, powered by Oculus, is a smartphone VR headset in black color. It features built-in audio, interpupillary distance (IPD) adjustment, and lens-to-face distance adjustment. Made of plastic, this unit includes a proximity sensor, accelerometer, and gyroscope for immersive virtual reality experiences. Please note that this product is untested because I do not have a Samsung phone that is compatible.