Samsung Wins First Neuralink Contract to Build Elon Musk's Next Brain Chip

Samsung Lands a Landmark Neuralink Deal

Samsung Electronics has secured its first chip development contract from Neuralink, Elon Musk's brain-computer interface company, marking a further expansion of the South Korean tech giant's relationship with Musk-linked ventures. According to a report from the Korea Economic Daily, Samsung Foundry has begun research and development on Neuralink's fourth-generation brain implant chip. The project carries the internal codename "O1" and will be manufactured using Samsung's 4nm process technology.

A Smarter, Two-Way Brain Chip

Samsung began work on the chip in late 2025, with production of the first test chips starting last month. The company aims to ship the initial batch of test chips in the first half of 2027, with mass production expected to begin in the second half of that year if testing proceeds as planned.

The fourth-generation chip represents a significant advancement over previous Neuralink iterations. While earlier chips functioned by interpreting brain signals and relaying commands to external devices, the new version is designed for two-way communication, capable of sending data from devices back to the brain to activate physical actions. One potential application includes restoring vision by stimulating brain neurons. Neuralink, which Musk said would begin "high-volume production" of brain-computer interface devices in 2026, has implanted its devices in at least 12 patients with paralysis as part of its clinical trials.

TSMC Sidelined as Musk Deepens Samsung Ties

The contract appears to shift Neuralink's chip manufacturing away from TSMC, which produced the third-generation Neuralink chip. The move may be driven in part by TSMC's supply constraints amid overwhelming demand from AI companies like Nvidia. The Neuralink deal builds on Samsung's existing $16.5 billion multiyear contract with Tesla to manufacture AI6 inference chips for autonomous vehicles, humanoid robots, and AI data centres at Samsung's Taylor, Texas facility. That deal, announced in July 2025, runs through to the end of 2033.

A Lifeline for Samsung's Foundry Ambitions

For Samsung, the Neuralink contract adds to a growing roster of high-profile foundry clients as the company works to revive a division that has struggled with persistent losses. Samsung projects its foundry business will achieve profitability by 2028, with some industry observers suggesting it could turn a profit as early as the third quarter of 2026. The company plans to invest a record 110 trillion won in chip capacity expansion and research this year as part of a broader push to compete in the AI semiconductor era. Together with talks to build Google's next-generation tensor processing unit and deepening ties with Nvidia, the Neuralink win signals that Samsung's contract chipmaking business may finally be turning a corner.