https://www.theverge.com/circuitbreaker/2017/8/23/16193690/samsung-new-gear-vr-note-8-announced

Alongside the Galaxy Note 8 announced today, Samsung also revealed that it’s making yet another iteration of the Gear VR headset that’s designed to support the Note and its 6.3-inch display. Aside from accommodating Samsung’s newest phone, very little else seems different between this Gear VR and the previous one we saw a few months back that bundled in a handheld, physical controller. That one came out at the same time as the Galaxy S8 and S8+, but apparently Samsung wasn’t forward-thinking enough to be sure it’d work with the next Note. The headset still costs $129.99.

The Note 8 won’t work with existing Gear VR headsets — only the brand new one — but the just-announced headset is backwards compatible with all recent Samsung handsets including the S8 and S8+, S7 and S7 Edge, S6, S6 Edge, S6+, and the Note 5.