Sources familiar with the matter have told a Chinese news outlet that Intel is one of the first customers for TSMC's 3nm node. The Taiwanese chipmaker has earmarked an entirely new factory for the task, which will churn out Intel server processors and graphics cards. Mass production is expected to start sometime in H2, 2022.
https://www.notebookcheck.net/TSMC-will-manufacture-some-of-Intel-s-3nm-hardware-starting-in-July-2022.554888.0.html