More info and Downloads: https://developers.google.com/cardboard/
1. CARDBOARD :- Corrugated cardboard sheet, preferably E Flute (corrugated cardboard comes in a variety of thicknesses called “flutes”), available at many art supply stores and online . For best results, you should look for strong, thin cardboard (sturdy shoe box rather than moving box). Minimum size: 8.75in (22cm) by 22in (56cm), and 0.06in (1.5mm) thickness.
2. LENSES :- This is the trickiest component. Lenses that have a 45mm focal distance might work. Biconvex lenses work best because they prevent distortion around the edges. We used the Durovis OpenDive Lens Kit available on Amazon.com
3. MAGNETS :- One neodymium ring magnet and one ceramic disk magnet – like this or this. Approximate size: 0.75in (19mm) diameter and 0.12in (3mm) thickness.
4. VELCRO :- Two strips of regular strength adhesive-backed velcro. Approximate size: 0.75in (20mm) by 1.25in (30mm).
5. RUBBER BAND :- One rubber band, to prevent the phone from sliding out. Minimum length of 3.2in (8cm).
6. NFC TAG (OPTIONAL) :- One sticker NFC tag. Program it with the URL cardboard://v1.0.0
7. You’ll also need a ruler, glue, and scissors, an X-acto knife, or access to a laser cutter.