The ones that I got acquainted with was the DJI Goggles, they came out in January this year I think.
It's also possible to have another headset, just as a spectator, so your friend can watch the flight in VR while it's happening. The drone flies forward with a fixed speed and you're able to control left and right movements by turning your head in the direction you want the drone headed.
You can also snap a picture with the headset as well, bringing drone photography into a whole new level.
For more specific info, you can find it here:
http://www.dji.com/dji-goggles
The headset featured is proprietary to DJI's drones.
There's also a possibility to have your phone work as the drone's screen,
attached to a VR headset. Gear VR for example.
You could use your Galaxy S7
--> tether the drone's camera to the phone,
--> hook your phone up to the headset fly away!
Before these end-to-end solutions such as the DJI Goggles came out, people were hacking their way through to achieve the same goal with Oculus Rift and likes.
Now if you have the money and curiosity to travel through the skies seeing Earth like a bird, you're in for a treat :)
