https://www.cnet.com/news/heres-what-happened-to-microsofts-xbox-vr-gaming-headset/

Microsoft courted partners over the past couple years to create games for a virtual reality headset designed to work with the Xbox video game console, according to people familiar with the matter. While the physical designs of the device weren't widely known, the screen quality specifications were considered good -- but not as good as Facebook's rival Oculus Rift or HTC's Vive headsets, the people said.

Earlier this year, however, Microsoft started telling partners it was putting its Xbox headset plans on hold. Two people familiar with Microsoft's thinking said the company decided to wait until promising new tech like wireless headsets were more feasible. Today, high-end headsets like Sony's $299 PlayStation VR, Facebook's $399 Oculus Rift and and HTC's $499 Vive rely on long and bulky wires plugged into their respective devices in order to work. Wireless adapters meanwhile, add about $300 in cost.