Facebook's Oculus VR and Sony aren't the only ones working on a virtual reality headset. Samsung has also jumped into the bandwagon and is, in fact, all set to introduce the Gear VR headset at the upcoming IFA trade show in Berlin this September.

The report was first made by Sam Mobile, which also posted a leaked image of what is supposed to be a rendering of the retail version of Samsung's first virtual reality headset. As first reported earlier in May, Samsung has partnered with Oculus VR, maker of premium Oculus Rift headsets that are yet to be released, to put together a modular headset that includes a dock where users can insert a Samsung Galaxy smartphone and connect with the headset via USB 3.0 to serve as the headset's screen.

Instead of having its own built-in sensors, the Gear VR will make use of the Galaxy S5's accelerometer, gyroscope and high-speed quad-core processing prowess to track the user's head's motions, which will allow Samsung to differentiate its offering from other VR products by marketing it as a peripheral accessory instead of as a standalone device. It will also lower manufacturing costs for the company, although it's not a guarantee that the Gear VR will sell for dirt-cheap prices. It's still a virtual reality headset, after all.

"In theory, this design should allow Samsung to massively cut down manufacturing costs and introduce the headset at a low cost," says Sam Mobile. "However, it's Samsung, and Samsung usually doesn't like to equip its first product in a new product category with an inexpensive price tag."

The leaked image also shows a see-through button on the right side of the headset, which is said to use the smartphone's back camera to provide a video feed of what is happening in the outside world. This way, users do not have to take off the headset and put it on again if they want to get in touch with physical reality and go back into the virtual world. Below this button is a touchpad that allows users to control the interface of their smartphones.

Samsung is reportedly working on the hardware, while Oculus VR provides the software in return for access to Samsung's AMOLED display technology, one that will provide the virtual reality startup the means to provide the top-of-the-line VR headset everybody is anticipating.

The report also said that Samsung is getting ready to provide software development kits for the Gear VR shortly after the headset's debut at IFA this year and will create an exclusive section of Samsung Apps for apps made for its virtual reality headset. 

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