The devices are an aviation-styled gaming helmet for use with the Xbox and a pair of sunglasses for smartphone users.
Microsoft has been secretly working on the headsets since September 2010, according to Patent Bolt.
In addition to offering stereoscopic 3D support, the glasses would be partly transparent, allowing users to view real world images and virtual displays, enabling augmented reality gaming.
The lenses also feature brightness and focus settings, allowing users to focus on "virtual display images an infinite distance away".
Only sketches of the devices have been discovered online, and is not yet known whether Microsoft has started building prototypes.
Sony announced a similar gaming helmet last year. The 'HMZ-T1' Personal 3D Viewer has already launched in Japan and the US, with a UK release expected to follow.