If you really want to enhance your VR experience you can plug headphones into your headset for better quality and more immersive sound. Headphones come as part of the DAS headstrap, and are an option with the VR Panda Halo Strap, but outside of those, any headphones with a 3.5mm jack will work. The Oculus Store has a couple of recommended ones on their website, but as far as we can tell the only real advantage to these over any other high-quality ones is that they come with a short cord so you don’t have to worry about cord management.
You can also connect headphones through Bluetooth, although this is considered an “Experimental Feature”, which means that the feature may break, change, or be removed at any time. We’ve heard complaints that Bluetooth headphones have a lag when playing fast-action games, so if you want them for that kind of game it’s probably best to go the wired route.
To pair Bluetooth headphones, in the headset open your Settings from the navigation bar (the far right icon). From there, choose “Experimental Features” from the left-side menu, then for “Bluetooth Pairing” click the “Pair” button.