It's very blue and very awesome. It's Acer's Mixed Reality developer kit for Windows 10.
Windows Mixed Reality is the new Windows Holographic and at GDC 2017 out in San Francisco, Microsoft and Acer announced that the first developer kit is about to start shipping.
Acer is the hardware company behind the headset, and while we only got to gaze upon it from outside a glass case, it's still a pretty awesome looking bit of kit.
It's also very, very blue. But it's not as if you go outside in your VR headset anyway. The Acer kit follows a PlayStation VR-esque design with a headband that supports on your forehead and wraps around to the back. Personally, I find this style much more comfortable to wear than the ski mask style you get from the likes of the HTC Vive and Oculus Rift.
There are also two cameras on the front, since this is mixed reality, positioned in a black band around the center. That's about all we've got so far, but hopefully more will come out on this specific headset when it starts getting in peoples hands. Or on their heads.
For now, check out a selection of tasty snaps from the GDC show floor in the gallery below.