Two PC-powered VR headsets can look surprisingly close when you are comparing used options, but the prices and conditions are far apart. One is a Steam Valve Index headset sold for parts/not working at USD 80.00; the other is an Oculus Rift S headset marked as used and tested at USD 13.99. The real decision is whether you want a repair project or a working headset alone.
Quick verdict
If your priority is a headset that works right now, the Oculus Rift S is the only one described as fully tested and working, and it has the lower price. If your priority is a Valve Index unit to repair or use as a donor, the Steam Valve Index includes cords and cables but is described as for parts/not working, with an intermittent gray-screen issue and a no-refunds/no-returns statement. The Valve Index costs more even though it is not offered as a fully working headset, so the higher price reflects the Valve Index hardware and included cables rather than a guarantee of full operation.
At a glance
| Product | Price | Price bar | Condition from description | Main catch |
|---|---|---|---|---|
| Steam Valve Index VR Gaming HEADSET ONLY - READ | USD 80.00 | For parts/not working | As-is, no refunds or returns; only power/display function described; intermittent gray-screen issue | |
| Oculus Rift S PC-Powered VR Gaming Headset ONLY Tested | USD 13.99 | Used, fully tested and working | Headset only; no controllers, cables, clip, or face cushion |
Where each product wins
The Steam Valve Index wins as a parts/donor candidate. The description includes all cords and cables, reports that display and power respond when connected to a computer, and the product carries USB 3.0/USB-C/HDMI connectivity, built-in audio, and lens-to-face plus IPD adjustments. The condition statement and the no-refunds/no-returns language make it a poor choice if you expect a playable VR headset on its own.
The Oculus Rift S wins as a tested, working headset at the lower listed price. It is described as in great condition, fully tested and working, with only light exterior scratches. Built-in headphones, built-in microphone, room-scale VR, and a 110-degree field of view are useful PC VR features. The drawback is that the product is headset only, so controllers, cables, clip, and face cushion are not included.
Steam Valve Index VR Gaming HEADSET ONLY - READ

At USD 80.00, this is the higher-priced headset in the comparison, but the description frames it as a parts/not-working unit. It notes an intermittent gray-screen issue that caused the VR view to become incorrect before recovering, and explains that the necessary gear for a fuller test is no longer available. All cords and cables are included. If you already have Valve Index equipment and need a donor shell, cable set, or a power/display test unit, this could be a fit. It is not the headset to buy if you want to jump into VR immediately; the stated terms are as-is, no refunds or returns, so approach it as a repair project.
Oculus Rift S PC-Powered VR Gaming Headset ONLY Tested

At USD 13.99, this is the lower-priced headset and the only one described as fully tested and working. The description says the unit is in great condition, may have light exterior scratches from normal use, and is headset only, with no controllers, cables, clip, or face cushion. For someone who already has those pieces, the low price makes this an appealing tested headset. The product includes built-in headphones, built-in microphone, room-scale VR, a 110-degree field of view, and 3.5mm audio jack plus mini DisplayPort/HDMI/USB 3.0 connections. The limitation is clear: without the missing items, it is not a complete VR package.
Final choice by use case
Choose the Steam Valve Index VR Gaming HEADSET ONLY - READ if you need a Valve Index unit for a repair/donor project and you accept the parts/not-working condition, the as-is/no-refunds/no-returns statement, and the fact that power and display are the only functions described as working. Choose the Oculus Rift S PC-Powered VR Gaming Headset ONLY Tested if you want the lower price and a headset described as tested and working, and you can supply the missing controllers, cables, clip, and face cushion. For general use as a PC VR headset on its own, the Oculus Rift S at USD 13.99 is the better match; for a dedicated Valve Index repair project, the Valve Index at USD 80.00 serves that purpose.