The concept of “virtual reality” obtains more and more interest. Highly discussed Pokemon Go only increased interest to the topic, but the game was never made clear to many users. Is just silly toy or anything useful? First of all, virtual reality is relatively new phenomenon. As shown by Google Trends, interest has increased only recently and suddenly. Frankly speaking, to judge of virtual reality as a business is very difficult. The first serious attempt to create a home console called Virtual Boy with “true 3D graphics” can hardly be called successful: without causing significant market demand, the project de-facto was closed in 1 year. There isn’t much in M&A news about virtual reality. We all remember quite recent deal of purchasing Oculus by Facebook – the company has developed tools for video gaming and became famous for its successful campaign of Kickstarter by collecting $2.5 million intead of initial goal of $250K. Tremendous success! Perhaps, it is difficult to f