That's the rumour at least — that the team at Oculus is working with Samsung on some sort of VR headset. This leaked image could be that headset.
But it's not exactly a fully fledged VR headset ala the Oculus Rift, more like a fancier version of the Google Cardboard prototype that was doing the rounds a couple of weeks back, in that it'll contain a phone and work in tandem with it.
It's being referred to as 'Gear VR' and unlike Google Cardboard, which is a bit more low tech, the device may have the ability to work in tandem with a rear facing camera, which will enable all sort of augmented reality gimmickery.
It sounds interesting. Very recently I spoke to a chap working on virtual reality cameras that capture virtual reality footage of real life: he said that devices like the Oculus Rift would fit into your pocket, and that would happen sooner than we might think. Maybe we're looking at the first step towards that evolution.