The HTC Vive from Valve uses smartphone panels from HTC.

The Vive has its own proprietary wireless controllers, of a different design than Oculus (but it can also work with gamepads, joysticks, mouse/keyboards).

The most distinguishing characteristic is that the Vive encourages users to explore and walk within a 4 m x 4 m, or larger, cube: Cost: $599 plus an $800 VR-ready PC

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