For the new gear VR 2017, yes it does work because you're inserting the micro SD card inside the Samsung galaxy s8 phone. I'm not sure if it'll work with a diff. Galaxy phone but always double check with a best buy rep to make sure. I got the new s8 in april and when I went to best buy the rep told me this particular micro SD card will work with the phone and VR. I've been using it since I got my VR for like a month and it has been saving all my oculus VR games and even games I've stored in my phone and pics. Im not sure with the gear 360 camera but more than likely it should work too.