Samsung is taking cues from Google's Cardboard by developing its first virtual reality headset, Gear VR, SamMobile reports.

The virtual reality space is heating up. After Google launched its affordable Cardboard VR during the I/O keynote last month, Samsung wants the spotlight with its rumored VR device. Samsung was earlier reported to be working with Facebook's Oculus VR to develop its own device and now a new report by SamMobile confirms it.

Building on the popular Gear lineup, the first virtual reality headset by Samsung will feature a concept similar to  the Google Cardboard. Gear VR will work with Galaxy smartphones as it docks the mobile device into the headset using USB 3.0. The headset will rely on the smartphone's accelerometer, gyroscope and processing power to track the head motion, SamMobile reported.

Samsung's Gear VR concept seems similar to Google's Cardboard VR, but the Korean tech giant will make its headset more comfortable to match a premium price tag.

SamMobile's illustration of the Gear VR shows a comfortable design with an elastic head band and soft cushions on the side of the device. The gadget will also use the smartphone's rear-facing camera sensor to give the wearer video feed of the real world outside and features a touchpad to control it.

Samsung will likely undertake the hardware manufacturing but will seek help from Oculus VR, the company behind Oculus Rift VR headset, for the software.

In the original report by Engadget last month, sources suggested that the headsets will have OLED screens to give an immersive VR experience. The report said the headset will run on Android instead of its own Tizen OS, which powers the latest string of smartwatches.

Samsung has not confirmed any details about the rumored Gear VR, but SamMobile expects the device to make its debut at the IFA 2014 later this year, alongside the Galaxy Note 4.