Los Angeles - Google (NASD: GOOG) is reportedly considering an acquisition of Valve Software, the developer of multiplayer hits including "Half Life" and "Counter-Strike," and a digital distribution system called Steam, according to The Inquirer, which cited well-placed sources.

Bellevue, Wash.-based Valve counts over 15 million account holders for its Steam distribution system, which is currently being used to deliver more than 400 games and claims 1.2 million daily users.

"We do not comment on market rumor or speculation," Google said in a statement published by CNET News.com.

Related Links:
http://snipurl.com/3r7bc (The Inquirer)

http://news.cnet.com/8301-13772_3-10044032-52.html

http://www.valvesoftware.com