Recently, some leaked images of a Valve VR Headset has been leaked online. The images point to a prototype version of Valve's Headset, which was taken around July 2018.
Even though unverified, the images still look really legitimate. The devices shown in the images looks really complex, with an authentic-looking Valve logo on the circuit board. Because of that, those images are most likely to be true. Since people most likely don't have time to make a fake this detailed.
You can take a look at the prototype on the image below:
When taking a closer look at the image, this prototype seems to features built-in headphones along with SteamVR Sensor. There are also 2 visible cameras so this headset might provide a larger field of view than the HTC Vive. According to UploadVR, the source of this leak, the headset padding of the device is "visually similar" to the "Knuckles" controllers that Valve was making.
Recently, Valve has talked a lot about the VR Games they are developing, and their plans to expand to the VR Gaming Market. For this ambitious plan, Valve currently partners with HTC to develops VR hardware. But this is the first time we hear about Valve making their own VR techs. Because of the above reason, there are two possibilities for this new VR Headset. They can be Valve's independent tech with support from HTC, or this could be a prototype of a new Vive Headset that has yet to receive HTC Branding.
According to some other sources, "these are in fact prototypes for an upcoming Valve HMD", which will provide a 135-degree field of view with "Vive Pro resolution". When released to the market, this device may come bundled with Valve's Knuckles controllers. Also, as a push for this product, Valve is also developing a Half-Life VR game at the moment.
Valve currently having no comment about all those leaks and rumors.