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Pemalite said:

It does apply, again, up to a point.
Maturity, Die Size, Fab Capacity all play a role, it's not as black and white as you think it is.
Not to mention additional R&D is required to shift anything to a new node, which also costs.

My purpose is to focus on transistor/cost ...

Pemalite said:


They all have one thing in common, they are all, small and cheap dies even on older process nodes.
Atom only recently started using the latest and greatest lithography due to Intel wanting to balloon it's transister counts to be competitive against ARM.

With low margin parts I'm not surprised to see that ... 

Pemalite said:


You also only have finite fab capacity, it doesn't make sense to cut into that capacity with low-margin parts, unless there is a damn good reason.

That will change very soon since almost every foundry can offer 28nm such as Global Foundries, Samsung, STMicroelectronics, UMC, and TSMC! 

Another reason why the chip makers wouldn't want to transition is because the costs of designing a low margin part isn't worth it ...