A4C offers the refurbished Samsung Gear VR Headset, model no. SM-R323, for $59.95. Coupon code "JAN20" cuts it to $47.96. With free shipping, that's $12 under last month's refurb mention and the lowest total price we've seen for this headset in any condition. (It's also $32 under the best price we could find for a new unit today.) The headset features 360° virtual reality viewing. Deal ends January 31.A 90-day A4C warranty applies.