Depends who you give it to

We achieve immortality and come back so we can replay our games forever.

Technically it's gone as only the original owner has a right to access it.

While they can in "theory" leave their account info to others however if steam would ever to find out they can shut the account down for breaking the rules in place.

IDK, ask the two dead people on my friend's list.

My steam account dies with me too ugly to have a kid to give it lmaoo

Originally posted by Sarah:

What happens to your Steam account after you die?

Well when ever i die i hope who ever ends up with my accounts doesn't cheat in any games and ruin my reputation.

Originally posted by peremptor:

We achieve immortality and come back so we can replay our games forever.

Eternity in gmod prophunt?? hell yeah

Originally posted by Ghost Robertson:

Originally posted by Sarah:

What happens to your Steam account after you die?

Well when ever i die i hope who ever ends up with my accounts doesn't cheat in any games and ruin my reputation.

So you do care about living and dying because they could ruin your reputation... freedom averted!

In theory it just sits there forever, waiting your return.
In practice, many of them probably (illegally) get handed on to siblings.