There are many companies that make virtual reality headsets. Some of the most well-known manufacturers of VR headsets include Oculus (which is owned by Facebook), HTC, Sony, and Valve. These companies produce a range of VR headsets for different purposes, such as gaming, entertainment, and training. In addition to these major manufacturers, there are many smaller companies that also make VR headsets, and there are even DIY kits available for those who want to build their own.