A gift for the next Christmas: Virtual Reality (VR) headset for movies / music / … https://twitter.com/DanielBa78/status/562696761966624769 https://plus.google.com/u/0/105825420892988415796/posts/HV243vvq2er https://www.facebook.com/ba.dan.5/posts/10206301606444956 http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/5940#post_11158898 The main asset of mobile-based VR is that people have already their mobile phone; they simply need to add an affordable phone accessory, a VR headset, for next-generation entertainment in the virtual environment: giant screen movie theater, concert, tour, games, ... Mobile-based VR for the time being: Samsung Galaxy Note 4 + Samsung Gear VR http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/6210#post_11271659 https://twitter.com/Qantas/status/561289250302222336 audio-video file > VR player running on a 2560*1440-screened Galaxy Note 4 phone slotted into a Gear VR headset > headphone out >> headphones Apparently, the killer app for mobile-based VR entertainment could be the player of movies (i.e. traditional 2D / 3D movies or new VR movies). In order to have a great movie experience, the mobile VR device (i.e. mobile phone + VR headset) should provide the cleanest and most immersive audio possible: . Clean audio via USB out port: movie file > VR movie player running on a mobile phone slotted into a VR headset > PCM audio stream > VR headset's USB out >> standard USB DAC/amp >> standard headphones . Immersive audio via virtual surround sound engine (Smyth Research's SVS, ...): 5.1/7.1 audio-encoded movie file > VR movie player with virtual surround sound engine running on a mobile phone slotted into a VR headset > PCM audio stream > USB audio out >> USB DAC/amp >> headphones In order to have an immersive viewing enjoyment, the mobile VR device should provide most natural images possible at the highest possible resolution: . Highest possible resolution in the next future: 4K or 3840*2160 (i.e. 1920*2160 per eye) movie file > VR movie player with virtual surround sound engine running on a mobile phone with 4K display slotted into a VR headset > USB audio out >> USB DAC/amp >> headphones . Most natural images possible using High Dynamic Range (HDR) technology (Dolby Vision, ...): upcoming HDR-encoded movie file > VR movie player with HDR & virtual surround sound capabilities running on a mobile phone with 4K display slotted into a VR headset > USB audio out >> USB DAC/amp >> headphones USB audio out, virtual surround sound, 4K display and HDR are obviously useful for other potential VR killer apps like games or videos (VR concert, VR tour, ...).