The studio, in partnership with Bigscreen, is collaborating with several tech companies leading efforts in the virtual reality space Oculus, Samsung, HTC and Microsoft, among others to launch a first VR movie theater. A viewer puts on a VR headset and sits in a theater in front of a huge screen watching a movie as you would in a brick-and-mortar theater. http://deadline.com/2017/11/paramount-pictures-first-ever-virtual-reality-movie-theater-with-top-gun-3d-1202209276/