It looks like the Samsung Head Mounted Display (HMD) know as Gear VR is out or almout out for retail sales. The Road to VR has an article comparing the Gear and Oculus. The short story is it appears Oculus is doing software and software tech while Samsung is doing hardware. However that works, it is a device making it to market with the Samsung brand name.
See: Samsung Gear VR Detailed Review: Part One – Design Comparison to Oculus Rift DK2.
See: You can buy Samsung’s virtual reality headset right now for $200.
See: Buy Samsung Gear VR.