Samsung Electronics is considering outsourcing the back-end design work for the input/output (I/O) die of Alphabet's (Google's) 2-nanometer Tensor Processing Unit (TPU) to external partners, driven by a surge in foundry orders and internal engineering resource constraints.

Multiple industry sources indicate that Samsung has recently approached its Design Solution Partner (DSP) network to gauge their interest in handling the back-end design for the I/O die of Google's tenth-generation TPU, codenamed "Icefish," which is slated for production using Samsung's 2nm process.

The TPU is Alphabet's in-house AI accelerator chip, powering large language models like Gemini. Reports suggest Alphabet is collaborating with MediaTek on the tenth-generation TPU, with mass production potentially starting as early as 2028.

This TPU chip comprises two main parts: a compute core die and a separate I/O die. The compute core die will be manufactured by Taiwan Semiconductor Manufacturing (TSM) using its 1.4nm process, while the I/O die will be produced on Samsung's 2nm line. The I/O die manages data transfer between the compute core and high-bandwidth memory (HBM).

The role of a Samsung DSP partner involves adapting and optimizing a customer's chip design for successful fabrication at Samsung's foundries. Back-end design encompasses physical implementation steps like logic circuit placement and routing, design-for-test (DFT), and design verification. Samsung plans to outsource part or all of this project's back-end design to DSP firms, while also evaluating the option of retaining some tasks for an internal team.

Samsung previously handled the complete back-end design for Tesla's 2nm autonomous driving chip in-house. However, industry insiders note that Samsung's engineering resources are now stretched thin due to a sharp increase in orders for its 2nm process.

Beyond Alphabet and Tesla, Samsung has also secured 2nm foundry orders from Anthropic and DeepX. Some industry observers point out that as Taiwan Semiconductor Manufacturing's production capacity approaches its limits, some client orders are shifting to Samsung.

Industry speculation points to ADTechnology and Gaonchips as the leading candidates to take on this back-end design work. Both companies are already engaged in projects related to Samsung's 2nm process, which is identical to the technology planned for the Google TPU.

Nevertheless, sources reveal that both firms have shown limited enthusiasm for the project. Their schedules are already packed with major commitments, and the profit margins for back-end design services are significantly lower than for full-custom Application-Specific Integrated Circuit (ASIC) projects covering design through to final tape-out. Design service providers typically prefer comprehensive ASIC orders. Despite this, both companies are still likely to consider taking on a portion of the work to gain experience with a high-profile, cutting-edge 2nm project for a global tech leader.