A series of images have leaked on Imgur showcasing a virtual reality (VR) headset with Valve's logo on the circuit board inside. A report from UploadVR corroborates the leaked images with their own sources claiming the headset is indeed a real project in development at Valve.

The VR headset is rumored to have a field-of-view of 135 degrees. For comparison, the Oculus Rift, HTC Vive and Vive Pro headsets have 110 degree field-of-views, while the PlayStation VR headset has a 100 degree field-of-view. The Valve headset is also rumored to have a display quality similar to the HTC Vive Pro, which features a AMOLED display with a resolution of 2880 x 1600.

Based off the images, there are also two cameras on the front of the headset. These likely would be used to help keep track of some motion. There also appear to be integrated headphones; a feature that HTC and Oculus headsets both have.

Valve has been a partner with HTC for the Vive on Steam and a open supporter of developing VR technology for games with their SteamVR Tracking. Valve has created and released hardware in the past, like the Steam Link or Steam Controller. With Valve's active involvement in providing tools to developers for VR, it makes some sense for them to delve into the hardware side of the business. If the headset is ever released, it will be interesting to see how it impacts Valve and HTC's relationship.

Last year, Gabe Newell confirmed that three full scale games were in development at Valve. The company has released VR demos in the past, including one based off of the famous Portal series. PC users with a powerful enough rig and a compatible VR headset can try it, along with other demos, in a free game called The Lab on Steam.