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According to Cointelegraph, OpenAI CEO Sam Altman has declined a $97.4 billion acquisition offer from a group of investors led by Elon Musk. The Wall Street Journal reported that the bid was submitted to OpenAI’s board of directors on February 10. In response, Altman posted on X, formerly known as Twitter, stating, "no thank you but we will buy twitter for $9.74 billion if you want." Musk had acquired the platform for $44 billion in 2022.The exchange between Altman and Musk highlights ongoing tensions between the two, who were co-founders and co-chairs of OpenAI when it was established as a nonprofit in 2015. Musk's offer comes amid a dispute over the future direction of the artificial intelligence firm, with Altman advocating for a shift towards a for-profit model, a move Musk opposes. In August, Musk filed a lawsuit against OpenAI and Altman, alleging they breached commitments to maintain the nonprofit status. The lawsuit was initially dropped after OpenAI released emails from Musk that suggested he acknowledged the necessity for the organization to generate revenue.Musk's acquisition proposal is supported by his AI company, xAI, along with several venture and investment firms, including Baron Capital, Vy Capital, and 8VC. Marc Toberoff, Musk’s attorney, informed the Journal that the consortium is ready to match or exceed any competing offers. Toberoff emphasized the importance of ensuring that the nonprofit is adequately compensated if OpenAI's leadership intends to transition to a fully for-profit entity, given the significant impact of the technology they are developing.