Gear VR is designed to make you feel comfortable when you are wearing it. It is a Mobile VR which is compatible with Galaxy Note8, S8, S8+, S7, S7 edge, Note5, S6 edge+, S6, S6 edge .
It has 101˚ Field of View , Gyro sensor/ Proximity sensor which makes it more unique.
Source : http://www.samsung.com/global/galaxy/gear-vr/