The Samsung Gear VR and the Google Cardboard are two distinct virtual reality headsets. They both offer users immersive experiences in a 3D world, however they have some key differences that should be noted before making a purchase.

The Samsung Gear VR is the more advanced of the two devices. It has an impressive 101 degree field of view, 2560 x 1440 resolution and supports full room scale tracking with 360-degree rotation. The device also has a smooth 60 Hz refresh rate which helps create a natural, seamless experience when using it. The main drawback to this headset is that it can only be used with select Android phones, whereas the Google Cardboard headset is compatible with both Android and iOS devices.

On the other hand, the Google Cardboard offers less impressive specs than its counterpart. Its field of view is smaller at 80 degrees and its resolution is slightly lower at 1440 x 1280 pixels. However, it does still offer 360-degree tracking capabilities which makes up for its lack of features in other areas compared to Samsung's offering. Additionally, because it works with both Android and iOS devices it makes for a much wider user base than just those who own an Android phone like what’s required by Samsung’s device.

In my opinion as someone who has had the pleasure to use both products extensively I would recommend going with Samsung Gear VR over Google Cardboard if you can afford to do so since its specifications give you a more immersive experience overall even though you’ll have to limit your phone compatibility options if you go down this route. Both products provide good experiences but depending on your needs one might be better suited than another so make sure to weigh out all factors before making your decision!