We reported on the deal that Acer has done with Starbreeze in our IFA report (Acer Jumps onto Gaze for Monitors & PCs) and now the Taipei Times is reporting that the company is developing a backpack PC to allow users of a headset to move around without being tethered to a fix system unit. Acer is said to be aiming this unit at the B2B segment, which might include sales to iMax, which Acer is working with to develop location-based VR experiences and also covered in our report.