Google's new Cardboard app is the company's niftiest and brings the virtual reality experience to almost every Android user around the world.

Google, the world's largest internet search company, is busy making the headlines with its I/O presentation, Wednesday. Among other things like Android L and Android One, the web giant announced Cardboard, a new mobile app that transforms a mobile device into a virtual reality headset.

Google's Cardboard app encourages Android device owners to build their own VR viewers using everyday items. Slide the smartphone into the viewer and enjoy the virtual reality experience without digging a big hole in your pockets.

Google has also set up a dedicated web page to assist in building the VR headset. The VR viewer is primarily constituted of everyday items including cardboard, lenses, magnets, Velcro, a rubber band, and an optional stick NFC tag. Google advises using E-Flute cardboard of 1.5mm thickness for durability or one can build the VR viewer with an extra large pizza box. The lenses should have a 40mm focal distance or one can order the Durovis OpenDive Lens Kit. Users will need two magnets, one ring and another ceramic disk magnet with approx 19mm diameter and 3mm thickness, two velcro straps and one rubber band to help the viewer hold the smartphone inside. To cut the cardboard into desired sizes and stick, users will need a ruler, glue and a pair of scissors handy.

While this may not be Google's biggest innovation at the I/O conference, it is certainly the cleverest idea in bringing the much-talked about VR experience to all. Facebook and Sony have spent millions into their respective VR projects and making the final product available at reasonable cost can be a big challenge. But Google's app is available for free and the items needed to build the VR viewer are very affordable.

Users can download the Cardboard app from Google Play Store for free. The app size is almost 200MB so it is better to connect to a secure Wi-Fi before downloading the app.

Google has tested the app with various phones, including Nexus 4 and 5, Moto X, Samsung Galaxy S4 and S5, Galaxy Nexus. The VR was also partially compatible with HTC One, Moto G and Galaxy S3.

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