The Inq revealed last week that the Nvidia NV40 chip had taped out. And now we know ATI's R420 has not only taped out but is a step ahead of the competition.
While ATI's R420 taped out about the same time as Nvidia's chip in December, it is ready to ship some samples of the chip to its manufacturers. We believe Nvidia will not send such samples to its manufacturers until the end of February.

This means that ATI could have a one month lead in development, with the whole supply chain preparing to make printed circuit boards using the R420. More informations: The Inq