A free program for Android, by Virtual Amigos.

VR Abyss Sharks Sea Worlds is an arcade game and simulator where you can experience the deep blue sea in immersive virtual magnificence. Watch sharks in either a meditative state or a scientifically observant state – depends on what you want to do in the place. Because you have the option to simply relax in the azure abyss, or watch and study the behavior of sharks and other deep blue creatures very closely.  

You will be given a series of controls that are easy to maneuver, an interface that is intuitive to the average user, and so much more. This app is developed by Rabbit Mountain.