Maker of the video Jason Didio explains:

I bought my Samsung Gear VR recently and have been shocked by how much everyone I have shown it to (especially girls) has loved the experience as much as I did considering my love for tech. Equally shocking to me is how absolutely no one including tech loving nerds like myself has even the slightest clue what it is before they use it. The reactions I have been getting with it are so good that I felt I should share some on YouTube and spread the word of VR! If you would like to see more videos like this let me know in the comments and subscribe! Thanks for watching!

58M gif of a lady watching Gear VR with Oculus: http://gfycat.com/ArcticSoupyCormorant

Thank you nukemarine for making this gif:

http://reddit.com/r/HighQualityGifs/comments/2vi1np/ladys_reaction_to_watching_porn_in_virtual_reality/