A4C via eBay offers the refurbished current-generation Samsung Gear VR Headset in Blue/Black, model no. SM-R323, for $34.99 with free shipping. That's $1 below last month's mention and the lowest total price we've seen for any Samsung Gear VR Headset. (It's also $45 less than the best deal we could find for a new one.) This 2016 model features 360° virtual reality viewing, a new external touchpad, USB Type-C, and 101° field of view (previous models had a 96° field of view). Check out this video for more differences between it and the 2015 model.
Note: A 90-day A4C warranty applies.