The OWL stereo viewer was launched by May's London Stereoscopic society in 2009 and uses the Victorian technology of stereoscopy simply combining two images shot from different angles to create one image with the illusion of depth to allow users to view 3D images printed on cards.
May explained why virtual reality was an obvious next step for his OWL project: " Virtual reality just came out of the woodwork.
As May would explain, the £25 viewer is about comfort as much as anything else.
Asked whether he saw a dark side to the emerging tech, he explained: "I think there is a darkness to it.
There's a darkness to lots of things though.
"You could perhaps be with your loved ones, maybe they died years ago and you can still be with them and among them.