Comes with magic leap hand tracking module.

The Meta Oculus Rift S is a PC-powered VR gaming headset with a 80Hz refresh rate and a 110-degree field of view. It features built-in headphones, microphone, and room-scale VR capabilities. Connectivity options include a 3.5mm audio jack, Mini DisplayPort, HDMI, and USB 3.0. The headset is black in color and made of plastic, with sensors like IMU, front-facing camera, accelerometer, gyroscope, and magnetometer. The model also includes lens-to-face distance adjustment for a customized fit.