Update: iBuyPower has also revealed that its Steam Machine will be priced at $499 (about £307, AU $547) when it goes on sale next year, which means it will cost the same as an Xbox One.
According to The Verge, this Steam Machine will arrive with a multi-core AMD CPU and AMD Radeon R9 270 graphics card. It'll also come with one of Steam's controllers.
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Lovingly named Gordon and Freeman, details on the commercial prototypes are minimal though provide enough info to give you a general idea of what to expect.
Though Tom's Hardware claims the boxes in the photos have "an AMD CPU with a discrete GPU ... Wi-Fi, Bluetooth and at least a 500 GB HDD, with faster and larger options planned."
Both sites note the machines are capable of running all Steam titles in 1080p resolution at 60fps, and of course, are powering SteamOS.
The Steam beta boxes are already set to ship out with varying degrees of massive computing power so iBuyPower's "larger options" comes as no surprise.
Pricing for Gordon and Freeman's successors have yet to be revealed though it'll likely be comparable to the PS4 and Xbox One.
- Check out our Steam OS review