The company has already sent out a prototype to developers and the finished product will be focused on enhancing smartphone and tablet gaming, and it could be revealed before the end of 2014. The buzz created around virtual reality thanks to Facebooks acquisition of Oculus Rift is, according to Engadget, the prime motivator behind Samsungs decision. Therefore, the headset is going to be marketed as a smartphone and tablet peripheral and could, potentially, be mobile. The version of the device being used by developers works with the latest generation of Samsung smartphones, but the consumer version may only work with the companys next generation of handsets that have more powerful processors.