NVIDIA has announced it is assisting Valve in the development of SteamOS, such as improving driver performance in OpenGL and porting games over to Valve's Linux-based OS



From Neowin:

Smith added that both NVIDIA and Valve "strongly believe in the importance of open-platform innovation" and that they are committed in their offer of providing a "cutting-edge visual experience" for games while using SteamOS.

NVIDIA is the first third-party company that has confirmed it is working with Valve on SteamOS. Today, Valve announced that Steam Machines, with SteamOS installed, will be released by a number of companies in 2014. Today's announcement likely means that some of those Steam Machines will have hardware components made by NVIDIA inside.

  NVIDIA helping Valve with SteamOS development