I’ve been pulling together the parts to build a VR headset for less than 100 quid. This isn’t as easy as you might think. In order to achieve it, I’m using a VR Box to provide the headset and lenses which isn’t bad. For the screen and accelerometers I managed to pick up a HTC One M8 for £60 which was an absolute bargain. With this set up, the google goggles demos run very well. The 1080p screen on the HTC One M8 is perfect for the display. The grill between pixels is minimal compared to the Oculus DK2. It’s still not as good as an oculus in terms of accelerometer lag and lens quality, but it is significantly cheaper.
In order to extend it’s abilities I’m adding IR reflectors to the headset to allow head tracking with a camera. The tracking would have to be based on brightest spots with an IR source and scotchlite reflectors. I can only really get x/y working for head tracking on a single standard desktop HD cam. This is due to the distance between the reflective spots on the headset being too small to estimate depth. By adding a second camera it would be easier to calculate the headset’s relative 3D position in space. If you were going to add a second camera, would it make sense to use a Kinect instead?