Samsung launched the Galaxy Beta Program recently to provide builds of Android 7.0 Nougat beta for the Galaxy S7 and the Galaxy S7 edge. The program has been launched in the United States, United Kingdom, South Korea and China. Interested users first have to register through the app and it's only after they're selected do they get access to the beta firmware. Those who do get selected for the program should keep in mind that Android 7.0 Nougat beta for the Galaxy S7 and the Galaxy S7 edge doesn't have support for the Gear VR.
Firing up the Oculus app once Nougat beta has been installed brings up the “Network error occurred. Try again later” error. It stops the virtual environment from loading so the Gear VR can't be used with the handset. The reason behind this error is simple. The Oculus app hasn't been updated for Android 7.0 beta and it's unlikely that an update will be sent out to enable support while the firmware is still in beta. The update can be expected to arrive prior to the public release of Nougat for the flagships.
Those who want to continue using Gear VR after they have upgraded to Android 7.0 Nougat have no option but to downgrade to the latest version of Marshmallow. They can do that by deregistering from the Galaxy Beta Program through the app, once they do, they will receive a link to a file which lets them downgrade to the most recent stable version of firmware for that device.
Samsung is yet to confirm when Android 7.0 Nougat is going to be officially released for the Galaxy S7 and the Galaxy S7 edge.