The HTC Vive is one of the first dedicated virtual reality headets to hit the market. HTC and Valve have gone with nearly identical system requirements as the Oculus Rift, and you'll need a high end system with at least 4GB VRAM in order to hit the needed 90FPS at 2160 x 1200 resolution.
HTC VIVE headset is one of the big VR units in the virtual reality space. Unlike the Occulus it comes with controllers