TechRabbit offers the current-generation Samsung Gear VR Headset for $38.99 with free shipping. That's $22 under our February mention and the lowest price we've seen for a new unit. (It's the best deal now by $2. For further comparison, we saw a refurb for just $4 less two days ago.) 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 this video for more differences between it and the 2015 model. Deal ends May 29.
Note: This item is new but will arrive in bulk packaging.