A team from the Salzburg University of Applied Sciences in Austria has introduced a mask called AirRes, which enhances the experience by engaging the user's breath.
The mask covers the user's nose and mouth and simulates asphyxiation and lack of air. For example, the user drives a fighter jet in virtual reality and makes a steep turn, in which case the mask will reduce the air supply.
Also, the authors of the development position it as a system for training firefighters - so you can simulate smoke and lack of oxygen.