For Prime members only, Amazon offers the Samsung Gear 360 VR Camera for $144.99 with free shipping. That's $42 less than our May mention and the lowest price we could find by $15. It takes 360° 3840x1920 (1920p) HD videos and wide-angle 180° videos.
Amazon offers the Samsung Gear VR Controller for $27.98 with free shipping. That's the lowest price we could find by $11. It is compatible with a variety of Samsung VR-enabled phones, features Bluetooth 4.2, and comes with AAA Batteries and a wrist strap.