OpenAI is negotiating a potential investment from Amazon that could exceed $10 billion. This comes after OpenAI's restructuring, which allows it to seek partnerships beyond Microsoft, its primary backer. Amazon aims to strengthen its position in the generative AI market, having previously invested in OpenAI competitor Anthropic.

Nvidia, Microsoft, and Amazon are negotiating a significant investment in OpenAI, potentially totaling up to $60 billion. This funding round could reach $100 billion, with Nvidia considering a $30 billion investment, Microsoft under $10 billion, and Amazon possibly contributing over $10 billion.

Microsoft and OpenAI have signed a new agreement to enhance their partnership, establishing Microsoft's investment in OpenAI Group PBC at approximately $135 billion. The agreement allows both companies to foster innovation independently while maintaining key elements of their collaboration, including exclusive IP rights for Microsoft until the declaration of Artificial General Intelligence (AGI).

Microsoft has been criticized for its lack of transparency regarding its investment in OpenAI, including not disclosing the stake's carrying amount or its fair market value. Despite classifying OpenAI as an equity-method investment, Microsoft fails to identify it as a related party in its financial reports, leading to questions about its financial dealings with the AI company.