Valve is taking on the gaming hardware space in a major way with its previous announcement of the Steam controller and Steam boxes, and now it looks as though the company will be exploring another avenue of gaming with virtual reality.

Set for January in Seattle, Valve's Steam Dev Days gathering will include several talks on the implementation of VR with Steam moving forward, but even more notably, the debut of a VR prototype (not pictured above). Well known and highly respected Valve developer Mike Abrash will host a talk at the 2014 event entitled: "What VR Could, Should, and Almost Certainly Will Be within Two Years." The talk's official description says the company has "figured out what affordable Virtual Reality (VR) hardware will be capable" of in the near future and that the team has assembled a prototype "which demonstrates that such VR hardware is capable of stunning experiences."

Abrash's talk will be accompanied by a presentation called "Virtual Reality and Steam," that is officially described as "what Valve is working on in Steam to support and promote Virtual Reality (VR) games." This talk will include ideas on how VR can be implemented throughout the Steam experience including for Steam Overlay, the Steam store and for Steamworks.

Some feel the news that Valve is so heavily invested in VR is a surprise, after the company appeared to be working with the Oculus Rift in some fashion or another, as well as setting ex-Valve engineers Jeri Ellsworth and Rick Johnson's VR project off on its own. But now, it looks as though Valve will be offering up its own take on Steam implemented hardware across the board, whether its a controller or a VR headset.

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