http://techreport.com/news/31001/mic...a-high-end-rig

Microsoft announced a partnership earlier this fall with companies like Asus, Lenovo, and HP to bring cheaper virtual reality headsets to the market, along with a plan to integrate VR experiences into Windows 10 via the upcoming Creators Update. Now, some information spotted by The Verge suggests the company is making sure that these less-expensive headsets can work fine with computers that the average user can buy.
The biggest hurdle facing virtual reality as it makes the jump from niche to mainstream is accessibility. The difference in specs has been lessened somewhat since Oculus' introduction of asynchronous spacewarp, but is still stark enough. Even with the PlayStation 4's simpler VR solution, you're looking at an $800 minimum to get rolling. The price only jumps upward from there. It's harder to offer up a single price point, but Microsoft's specs suggest that just about any computer with a DirectX 12-compatible card can run what it intends to offer. It's also worth noting that these specifications only produce a barebones experience?full-fledged PC VR still requires a Core i5 CPU and a GTX 970 graphics card.

It's tough to say what kind of experiences Microsoft can offer with these lower-end specs and cheaper hardware. However, with a $299 headset and these low system requirements, Microsoft may open up virtual reality as a realistic option for countless users in homes and businesses both.