Top handset maker Samsung Electronics Co. said Thursday it plans to roll out its first virtual reality headset in the U.S. market in December, gradually expanding into other countries.

The device, first showcased in August, provides 360 degree rotating view, creating a life-like experience for users. It is currently linked to the Galaxy Note 4 through a micro-USB. 

"Not only will Gear VR provide a vivid entertainment experience for users, it can also be applied to automobile or aircraft simulations, health care and interactive education, bringing innovative services in the business-to-business sectors," Samsung said.

While Samsung has not yet disclosed the price, industry watchers expect it to be around US$199 in the U.S. It will come in one color, white.

The virtual reality business is coveted as the next promising IT business. The top social network service provider Facebook Inc. in March acquired virtual reality headset maker Oculus VR for $2.3 billion.

Samsung has been working with Marvel, DreamWorks, Vevo and other entertainment firms to produce contents that can be enjoyed through the latest device.

The South Korean tech firm has also showcased a test version of "Project Beyond," a 3D 360 degree camera that can be used with the headset. (Yonhap)