https://www.gameinformer.com/2018/11/12/report-valve-working-on-its-own-vr-headset

VR website UploadVR has confirmed with multiple sources that a previous imgur asset leak indeed shows prototypes of an upcoming Valve VR headset separate from the current Vive initiative with partner company HTC.

The device may come with a Half-Life VR title that could be a prequel as well as two Knuckles motion controllers. The unnamed unit also supports a 135° field of view with “roughly the same angular resolution as the current HTC Vive.”

That Valve is striking out on with its own VR headset is not surprising given the resources the company has devoted to the technology including its SteamVR platform and upcoming titles.

[Source: UploadVR, imgur]