
Apple's A17 processor was the first chip to use TSMC's N3 (3nm-class) process technology, and this week, the company expanded its N3 lineup with a family of PC-oriented M3 chips for desktop and laptop computers. Analyst Jay Goldberg from Digits to Dollars believes the company spent as much as $1 billion on M3's design and tape-outs alone.
"We have to assume that [M3-series] tape out costs alone for the three [SoCs] has to be close to $1 billion," Goldberg wrote. "Very few companies can afford this large an undertaking."