http://www.phoronix.com/scan.php?page=article&item=steam_confirmation&num=1
The presence of new Linux libraries in Valve's Left 4 Dead client, combined with Valve job listings last year for software engineers to port Windows games to Linux, indicates that a Linux port of Steam exists and is coming soon.
NOTE: There has been no comment from Valve yet, but the news site is trustworthy.