When in use, a compatible Samsung Galaxy device acts as the headset's display and processor, while the Gear VR unit itself acts as the controller, which contains the field of view, as well as a custom inertial measurement unit, or IMU, for rotational tracking, which connects to the smartphone via USB-C or micro-USB.

[10] Some of the major goals Samsung set for this project regarding hardware were that their headset could support MTP (Motion to Photon) latency less than 20 milliseconds; the optimization of hardware and kernel; and also, to create Galaxy Note 4’s QHD display that enables high-resolution rendering in the headset.

[13] Oculus Home is the main facility to download and use content on the Samsung Gear VR.

The primary appeal of the Gear VR is for mobile virtual reality-based gaming and simulations; however, recent interest is growing in the effective use of this device in science and medical education.

However, mobile phone technology at the time the patent was submitted limited the degree of quality and performance possible.

With the release of the Galaxy S4 in 2013, Samsung formed an official team dedicated to developing a virtual reality-based device that would work with a smartphone.

A micro-USB port is also added, to provide additional power to the docked device, as well as a small fan inside to prevent the lens fogging.

It is also 19% lighter than the previous Innovator Edition, it has improved ergonomics and a redesigned touchpad for easier navigation.

[18] The SM-R323 model was released alongside the Samsung Galaxy Note 7, and features minor changes, including an improved field of view, increased cushioning, a flat trackpad, and changes to the cover and body of the device to reduce glare.

[19][20][21] On October 11, 2016, in observance of a recall and discontinuation of the smartphone, the Gear VR was made incompatible with the Galaxy Note 7 for safety reasons.

[22] An updated model, SM-R324, with support for the larger Galaxy S8 was unveiled on 29 March 2017, for release alongside the phone on 21 April 2017.

[23][24] An updated model, SM-R325, with support for the larger Note 8 was unveiled on 15 September 2017, for release alongside the phone.