There are many companies working on Virtual Reality headsets these days, and there are many technical hurdles to overcome - one of which is some people suffering motion sickness from using it.
If Gabe Newell from Valve is to be trusted, his company and their partner HTC has a solution that makes "zero per cent of people"</i> motion sick, but not everyone believes in this.
<a href="http://www.gamesindustry.biz/articles/2015-03-05-vr-sickness-cannot-be-solved-by-hardware-improvements-alone">Games Industry has an interview with a more skeptical person who should know what he is talking about, namely Bei Yang, a Creative Technical Design Lead at Walt Disney Imagineering. He is involved in creating the experiences and rides at Disney's theme parks and knows a thing or to about motion sickness and virtual rides. He doesn't believe in today technology, and not in tomorrow's either:
"Let's fast forward a few years, maybe even a decade, to when we have perfect VR. Even when you have perfect VR, you can still get sick."
If Yang is right, there will always be this obstacle that prevents some people to use Virtual Reality. How big the problem is remains to be seen.