According to a report from CES 2014, a dozen custom PC builders and manufacturers are among the latest hardware partners announced to make third-party Steam Machines.
The dozen comprises Alienware, Alternate, CyberPower PC, Digital Storm, Falcon Northwest, Gigabyte, iBuyPower, Materiel.net, Next, Scan Computers, Webhallen, and Zotac. Valve may unveil other partners in the upcoming days.
And, actually, two companies have already unveiled their systems.