Speaking to the BBC, Coomer said the SDK would offer developers a standard method to provide an interface for virtual reality controllers.
Valve is expected to showcase the SDK and release it during the Steam Dev Days Conference next week, which takes place between January 14 and 15.
It is believed Valve is working on its own virtual reality technology, but will also support the Oculus Rift.
“There’s also technology in development at Valve based around head-tracking and headset manufacture and design,” he says.
“We are working with other companies right now but we have not made any specific announcements.”
As well as a VR SDK, Valve is expected to release a new toolset to assist developers with the creation of games for its Steam Machines, which uses the SteamOS and a unique haptic controller.