Price of entry is one of the main barriers holding some people back from picking up their own VR headset. Sony's PlayStation VR aims to be a lower-priced option compared to its PC counterparts, but it's still an expensive purchase. At the moment, however, its cost is a bit more palatable.
Over on eBay, Newegg is selling the $400 PSVR for only $300. Discounts on the headset have not been commonplace, and this might well be the cheapest that a new version of the headset has been sold for since its launch last October.
Shipping on this deal is free, and Newegg is a reputable seller, but the offer is only available to those in the United States. It's unclear how long this discount will be available for, so you should act quickly if you're interested.
An important thing to note is that this doesn't come with anything but the headset itself--you'll still need a PS4 and a PS4 camera at a bare minimum. PlayStation Move controllers (two of which are included with $500 PSVR bundles) are optional but do often enhance the experience. You can GameSpot's PSVR review for more details.