The Oculus Rift S and the HTC VIVE Cosmos are two virtual reality headsets released in 2019, both designed to be used with a PC. Both have a great field of view and offer room scale tracking for an immersive experience.

Let’s start by looking at their specifications: The Oculus Rift S offers 115° field of view and 2560 × 1440 px resolution which is excellent for a VR headset. Its minimum CPU requirement is Intel i3-6100 / AMD Ryzen 3 1200, FX4350 or greater, while its minimum graphics requirement is Nvidia GTX 1050Ti / AMD Radeon RX 470 or greater which makes it slightly easier to meet than the HTC VIVE Cosmos as it requires an Intel Core i5-4590 / AMD FX 8350 processor and Nvidia GeForce GTX 1060 GPU / AMD Radeon RX 480 GPU or better. The Oculus Rift S also has a refresh rate of 80 Hz, making it a bit slower than the HTC VIVE Cosmos which has 90 Hz refresh rate.

The HTC VIVE Cosmos has 110° field of view and 2880 × 1700 px resolution making it even better than the Oculus Rift S in terms of visuals. It uses inside-out tracking so there's no need for external sensors, but that means its tracking system isn't quite as accurate as the one found on the Oculus Rift S. Additionally, its minimum CPU requirements are higher (Intel Core i5-4590 / AMD FX 8350 processor) and graphics requirements are higher too (Nvidia GeForce GTX 1060 GPU / AMD Radeon RX 480 GPU). With that being said though, you'll get an amazing refresh rate of 90 Hz compared to just 80Hz on the Oculus Rift S.

Overall I'd say both headsets offer good value for money; if you want something more affordable then go with the Oculus Rift S as its specs aren't far behind those found on the more expensive HTC VIVE Cosmos; but if you want higher visuals then go with either one as they both offer great resolutions along with good fields of view. In terms of personal preference however I found myself preferring to use the HTC VIVE Cosmos over the Oculus Rift S due to its higher refresh rate which resulted in smoother gameplay when playing VR games; this may not matter much when using non gaming apps but can make all the difference when gaming in virtual reality!