Samsung will be the first company to implement Gate-All-Around transistors (known as MBCFET) with its upcoming 3 nm node scheduled to go online in the first half of 2022. A second gen 3 nm node is planned for 2023, while the 2 nm node should be ready by 2025. TSMC, on the other hand, will only adopt GAA technology with its 2 nm nodes scheduled for 2024.
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