Android N is bringing with it lots of new features, like multi-window functionality, refreshed windows, and new emoji. It appears as though it’ll include some expanded virtual reality support, too.
Android N Developer Preview 2 includes mentions of virtual reality, like “VR Helper” and “VR Listener” that you can find by navigating through the Settings app. There are also VR-related permissions, like one that’ll warn you when an app "will be able to run when you are using applications in virtual reality mode.”
Since Android N is still in early days, there aren’t any apps to take advantage of these “VR Helper” and “VR Listener” features. That means that right now it’s unclear what any of them do.
Google has been in the VR game for a while now thanks to Cardboard, its ultra-affordable virtual reality viewer. These references to VR in Android N hint at something deeper, though, which lines up with previous rumors about the company. A report from back in February said Google is prepping a new virtual reality headset similar to Samsung’s Gear VR, and to take advantage of the new headset, Google is expected to be building better VR support into Android. A separate report claimed that Google is also working on a standalone VR headset that doesn't require a computer or smartphone.