Samsung Gear 360 Camera
During the announcement of the Galaxy S7 lineup was a brand new 360 degrees camera for VR content, or any video recording for that matter. It's called the Samsung Gear 360, and it's now finally available in the United States for around $350.
The Gear 360 camera has two 15 megapixel f/2.0 fisheye lenses that can capture photo and video in 360 degrees, and so far it looks to be the best VR camera on the market. While the initial release won't be until the fall, select users and "content creators" can get it now, on eBay and a few other outlets. Expect it to be available at many online sites in the near future for $350.
We'll update once it's officially available anywhere and everywhere, as right now it's only a soft launch for select few.