It looks like ATI’s next generation graphics that could hopefully appear in late 2010 will be developed in the 28nm process.

This might be the first chip developed for both TSMC and Globalfoundries. Globalfoundries hopes to have its 28nm bulk process ready in late 2010, probably in Q4, and ATI will probably be one of the first customers.

If ATI plays it safe it will develop the chip for both TSMC and Globalfoundries and will benchmark which of the two gets the job done better. AMD is yet to announce that it will officially do its GPUs in Dresden bulk part of factory, but this is something that won’t surprise many people.

Just remember that TSMC’s yields with 40nm are not great and considering that this silicon is in the majority of ATi and Nvidia chips, especially new designs, an alternative for the next generation becomes more likely.