There was a pair of 3d goggles (with integrated headphones) on Amazon for twenty bucks because the packaging was damaged. The set itself was not damaged.
I already had a Google 3d set made of cardboard, dirt cheap ($8?) with no headphones, which I
used to evaluate the state of available software two years ago.
The new goggles are well-made and work better, and can almost be dialed into focus (but not quite).
But the software offerings are still utter crap (and nothing comes with the headset). More offerings in he App Store than two years ago, but still woefully inadequate. There are cartoon roller coasters, cartoon dinosaurs, real photo movies of skydiving or bungee jumps in very low res. All are "3d" in that you can look up or down, left or right to see all around you. But they're utterly static -- once you put your iPhone into the goggles, plug the headphones into the phone's jack, and place the rig on your head, the movie plays for five minutes and then you have to disassemble everything to load anything else. Integration of the phone with the goggles is non-existent.
The resolution is crap if photo, the rendering is crap if animated.
There are apps to drive in cartoon car races, or explore haunted houses -- but with no user input, what's the fucking point?
I'll hold onto the headset in the hopes that someday somebody develops an interactive app that makes 'em worthwhile. Or a way to watch a 3d movie on your phone. Or even a 2d movie in the privacy of your own head (dividing the screen into two identical images). But today is not that day.