These are the Daydream VR hardware requirements

If you’re curious what kinds of phone will work with Google’s Daydream VR experience, Google released the Android 7.0 Compatibility Definition Document that shows in detail the criteria phones must meet to run in “high performance” VR mode.

And while the documents outline the exact numbers involving display latency, video capabilities, and OpenGL features, Android Central outlined the basic specs you will see: Bluetooth 4.2 LE, displays between 4.7 and 6 inches, at least 1080p @ 60Hz resolution display with 3ms or less latency and 5ms or less persistence (with Quad HD or higher recommended), OpenGL ES 3.2 and Vulkan, capable of decoding two instances of 60fps video simultaneously, consistent 60fps rendering, and temperature sensors capable of reading device surface temperature. At the moment only the Google Pixel and Pixel XL are considered Daydream-ready but we are expecting more devices from other Android manufacturers soon.