This may be 1st SteamOS handheld not made by Valve

Lenovo might soon announce a SteamOS handheld
PC makers like Lenovo, Asus, and MSI have all opted for Windows-based handhelds so far, but as consumer patience with Windows on tiny screens wears thin and Microsoft’s progress in improving the experience is slow, it seems like OEMs are looking for a better alternative.
This may be the first SteamOS handheld not made by Valve
Unlike the Legion Go, which debuted with detachable controllers, the Legion Go S features a more traditional design similar to the Steam Deck and Asus ROG Ally. From what we can gather, the handheld comes with a standard D-pad, two joysticks with RGB LED lighting, XYAB buttons, and front-firing speakers.
Images of the potentially first-ever third-party SteamOS handheld leak online
Valve may provide third-party companies like Lenovo with versions of SteamOS for their devices. Lenovo Legion Go S leak suggests a black model with a dedicated Steam logo button could come with SteamOS.
Lenovo Legion Go S Could Be First Third Party SteamOS Gaming Handheld
While still unconfirmed, the presence of the dedicated Steam button also comes with the rumour and possibility that the Legion Go S is going to be the first
Rumors about Lenovo handheld with SteamOS
One of the first handheld gaming devices for which Valve directly supports SteamOS is reportedly to be presented at CES.
Lenovo Legion Go S leaks suggest it’ll be a budget SteamOS handheld
SteamOS is a Linux-based operating system that’s designed for gaming. It includes Valve’s Proton software that allows you to run many Windows games on Linux and recent versions of the operating system include a user interface that’s designed to be navigated on handheld devices with small screens and game controllers.
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