The video features a close-up view of a Samsung Gear VR headset. The headset is predominantly black and white, with a sleek and modern design. The camera pans around the headset, highlighting its features and design elements. The headset appears to be made of high-quality materials, with a smooth and shiny finish. The video also includes text overlay that reads "First Look" and "Samsung Gear VR VIRTUAL REALITY HEADSET," indicating that this is a promotional or review video for the product.