as you may know VR headsets are extremely expensive item. But apparently there was a guy who made a set out of just a few household items like:

1. Clear plastic bottle 2L preferably from Pepsi.
2. Cardboard,
3. Foam,
4. Hot glue,
5. Water.

in my opinion this very fun for people who just want to watch using VR but not playing on VR. this uses the apps on a phone for VR specifically but either it’s pretty cool. this will help people who want to look through the world by a goggle but however not able to experience the touch.

http://www.instructables.com/id/HOMEMADE-VR-HEADSET-USING-HOUSEHOLD-ITEMS/