HoloLens 2 offers the most comfortable and immersive mixed reality experience available—enhanced by the reliability, security, and scalability of cloud and AI services from Microsoft. $3,500 per device.
I’m 16 and I built my own VR headset with my best friends, Jonas Ceccon, Gabriel Combe and my math teacher. And it ended up costing us $100. Basically a VR headset consists of two things, tracking the player movements and rendering a stereoscopic view (with illusion of depth) of a 3D environment according to the player movements.