This paper describes the design and the development of hardware and software of a portable Virtual Reality Headset. The portability of the device is achieved using a small credit-card sized, yet a powerful computer, Raspberry Pi®. It is responsible for the execution of the main software and display of the rendered images on the screen. The Inertial Measurement Unit (IMU) present in the device tracks the user's head movements and communicates with Raspberry Pi using the Arduino® platform. This technology focuses on developing a dedicated hardware platform for the Virtual Reality purposes. Throughout the design phase of the project, cost was kept minimal without compromising on the performance of the system. © 2016 ACM.