Sony is not the only company gearing up to release its Virtual Reality headset at the Game Developers Conference. Valve, the video game developer and distribution company also intends on wooing spectators present at the event by showcasing its own VR headset alongside Sony's Project Morpheus. According to The Verge, the company stated that it was going to put the final version of its Steam Controller on display along with a virtual reality system called SteamVR.

In addition, Valve also plans on putting its Steam Machines on display at the event, which is expected to take place on March 2, 2015. The Steam Machines will be Linux-based PCs that will be running on Valve's SteamOS operating system. With the Steam Machines, Valve plans on tapping in to the PC gaming industry under a brand new platform and a new experience, which has been dubbed as the 'living room experience.'

While additional details regarding the company's VR headset are scarce at this current time, it has been known that Valve partnered with Oculus in order to produce the SteamVR headset. During 2014, Valve also allowed a small percentage of developers and gaming enthusiasts to try on the prototype in order to experience the next phase in gaming. The previous iteration of the headset could track head movements and took advantage of Valve's own games which included the likes of "Dota 2."

However, what the developer did not confirm was to when the product will be made available to be purchased by consumers. Currently, Valve is only offering its GDC demonstration to a handful of developers, publishers, and other groups of people. The distribution company has still not confirmed, when the VR headset will be made available for mass consumer use.

It could be possible that the GDC will hold the necessary information at the upcoming event, which will end on March 5, 2015.