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SteamOS Beta is an early, first-look public release of the Linux-based operating system. The base system draws from Debian 7, code named Debian Wheezy. Valve's work builds on top of the solid Debian core and optimizes it for a living room experience. Most of all, it is an open Linux platform that leaves you in full control. You can take charge of your system and install new software or content as you want.