Samsung Gear VR: After searching for format supported by Gear VR, we get the answer, the Gear VR by default supports most common video formats including 2D MP4/AVI/FLV and 3D SBS MP4/MKV, only audio which Android standardly supports work and that is AAC and MP3. AC3 and DTS were removed because of high licensing costs.
Oculus Rift: If you own the consumer version of Oculus Rift, then you can watch 3D movies with the Oculus Cinema app, which supports both Side by Side and Top and Bottom 3D movie contents that comply with the following standard:
Video encoding: H.264 is recommended, H.265 video can also be played
Video resolution: 1280×720 is recommended, higher resolution will not provide better quality
Bit rate: recommend to use a higher bit rate than a typical web stream at that resolution
Encoded resolution: 3D movies should be encoded “full side-by-side” with a 1:1 pixel aspect ratio. Content mastered at 1920×1080 compressed side-by-side 3D should be resampled to 1920×540 resolution full side-by-side resolution.
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