This is the Samsung Gear VR with a controller, and it comes free with each Galaxy S8 pre-order – Phandroid
Amazon.com: Samsung Gear VR (2016) - GS7s, Note 5, GS6s (US Version w/ Warranty - Discontinued by Manufacturer by Manufacturer) : Cell Phones & Accessories
VR Virtual Reality Headset with Remote & Headphones for iPhone X 8 6 Plus SE, Samsung Galaxy S8 S7 S6 3D VR Glasses for 3D Movie & Game for 4.0-6.0 IOS &
Samsung Gear VR With Controller for Galaxy S8 Plus for sale online | eBay