According to Foresight News, OpenAI is in discussions to raise a new round of financing at a valuation of $100 billion or more. Investors who may participate in this round have been included in preliminary discussions. The terms, valuation, and timing of the financing round have not yet been finalized and are subject to change.

Foresight News previously reported that OpenAI would complete a separate tender offer in early January, allowing employees to sell their shares at a valuation of $86 billion.