Images of a prototype VR headset with a Valve logo visible on the circuit board have leaked on the image sharing website imgur. The images are unverified, but the detail and number of headsets shown make it likely to be authentic.
Valve currently does not sell a VR headset. Instead, the company has partnered with HTC to release the Vive in 2016, and then the higher end ‘Vive Pro’ earlier this year.
The leaked headset features what appear to be SteamVR tracking photodiodes under the plastic (similar to how Oculus hides IR LEDs under the Rift).