Las Vegas, Nevada - Sony has confirmed the new virtual reality headset it is building to work with the PlayStation 5 will be the second generation of its PlayStation VR device.

PlayStation VR2 will take virtual reality gaming "to a whole new level," the company said, introducing an ultra-high definition 4K HDR display inside the headset.

A new set of controllers is also being created to go with the headset, while new sensory features including eye-tracking, headset feedback such as vibrations and 3D audio are being introduced too.

"PlayStation VR2 takes VR gaming to a whole new level, enabling a greater sense of presence and allowing players to escape into game worlds like never before," PlayStation's Hideaki Nishino said.

"With the headset on and controllers in hand, players will feel a heightened range of sensations unlike any other - thanks to the creativity of the game worlds being built by our world-class developers, and the latest technology incorporated into the hardware."

The first game for the new system - which does not yet have a confirmed release date - was also revealed, set in the world of the popular Horizon franchise.

Horizon Call Of The Mountain will be a brand-new adventure built specifically for PlayStation VR2, Sony said, as players take on the role of a new character but will encounter series protagonist Aloy.

The details of the headset came at Sony's event ahead of the opening of the CES 2022 tech show in Las Vegas on January 5, with the tech giant also showcasing a number of new high-end televisions.