The operating system is open source, allowing users to build on or adapt the source code, though the actual Steam client is closed. Valve claims that it has 'achieved significant performance increases in graphics processing' through SteamOS. Users are also able to stream games from their Windows, Mac or Linux computers to one running SteamOS, and it incorporates the same family sharing and restrictions as Steam on the desktop. It can run games natively that have been developed for Linux and purchased from the Steam store. SteamOS is designed primarily for playing video games away from a PC (such as from the couch in one's living room) by providing a console-like experience using generic PC hardware that can connect directly to a television. SteamOS 3 is based on the Arch Linux distribution with KDE Plasma 5. In February 2022, Valve released the handheld gaming computer Steam Deck running SteamOS 3.0.

With SteamOS, Valve encouraged developers to incorporate Linux compatibility into their releases to better support Linux gaming options. SteamOS versions 1.0, released in December 2013, and 2.0 were based on the Debian distribution of Linux with GNOME desktop. SteamOS was originally built to support streaming of video games from one personal computer to the one running SteamOS within the same network, although the operating system can support standalone systems and was intended to be used as part of Valve's Steam Machine platform. SteamOS is open source with some closed source components.

It incorporates Valve's popular namesake Steam video game storefront and is the primary operating system for Steam Machines and the Steam Deck. SteamOS is a Linux distribution developed by Valve.

Download steam for windows