Google's virtual reality project is the "Google Cardboard". Commonly, it's called VR or virtual reality kit. The materials used for the production of this Gadget is very cheap and available anywhere. This low-cost Headset uses the Magnet, Lens, Cardboard like normal Materials and it's very easy to operate. This easiness and cost less separate it from other eminent companies virtual reality projects.
It used for viewing the Google map, Earth and playing games with 3D effect. Google introduced this gadget with the aim of making the virtual reality for everyone.
WorkingIn this image, two Plastic lenses are placed on the back. When the kit is fully Assembled, fix your smartphone on the front side. Before that, you must install the Google cardboard compatible app on your smartphone. The smartphone application plays the big role. It splits the images for each eye. The result is the virtual or stereoscopic image.
The app is available on Play store and also available on App store for iPhone6 and 6+ users.
If you want to make it yourself, Google allows you to make it happened. For this, they give you all supports and technical information available.