Samsung has not been releasing new Gear VR headsets with flagship smartphones for a couple of years now. It continues to support the hardware, though, and the Galaxy S10 does work with the Gear VR. The company had previously said that the Gear VR includes an adapter which will work with the Galaxy S10.
That does hold true for the Galaxy S10 and the Galaxy S10+. However, we find that the Galaxy S10e won't work with the Gear VR unless you get the new adapter. It's only required for the entry-level flagship as the other models work with the existing adapter.
New adapter required to use the Galaxy S10e with Gear VR
Galaxy S10e users who try to connect their handset to the Gear VR (SM-R325) will find that the device doesn't fit properly. That's because the adapter has to be replaced before the Galaxy S10e can be used with the headset. Like it did for the Galaxy Note 9, Samsung will provide free adapters for Galaxy S10e owners. They can obtain them from Samsung or through the company's authorized service center.
Replacing the adapter on the Gear VR is simple enough. Just slide the lock switch to the open position and replace the existing adapter with the new one. Remember, you only need to do this for the Galaxy S10e. You're all set if you have a Galaxy S10 or Galaxy S10+.