YouTuber CNCDan recently built a VR headset using cheap parts from AliExpress and a 3D-printed body. The headset — which cost him about $150 to build — is now open source. Also, the video he uploaded on his channel essentially doubles as a tutorial, showing every step of the process.
The parts he purchased online include two displays that max out at 2880×1440p and 90 Hz refresh rate, two lenses, an IMU (Inertial Measurement Unit) sensor, and an Arduino microcontroller board. The other parts of the headset were 3D-printed.
As for the features, CNCDan said he equipped it with the bare minimum features he needs for sim racing. He did this because the VR headsets on the market had features he wouldn't need, but would have to pay for if he bought them.
The headset features individually adjustable IPD, interchangeable faceplates, and head tracking. But it does have downsides — at full resolution, it only runs at 60 Hz. Also, it only has three degrees of freedom (3DoF), which means it tracks looking up and down, left and right, and tilting the head left and right. He explained he didn't bother equipping it with 6DoF as 3DoF was enough for his sim racing.
For the software, he used Relativty VR — an open-source VR software which he found online. All the resources are available on his GitHub.
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Source(s)
CNCDan (linked above) and GitHub