Google is releasing a $79 headset named Daydream. Road to VR has an article on the headset.
https://www.youtube.com/watch?v=rLLAA4ENIP4
The headset uses a phone, not included. But, the phone has to be Daydream Certified. I’m not sure exactly what that means and I didn’t dee anyone explaining it. The most they say in the way of an explanation is: the Daydream headset works exclusively with Android’s integrated VR support.

