Source: http://www.engadget.com/2012/12/21/samsung-first-14nm-finfet-test-chip-/
Samsung shows no signs of slowing down in 2013 and after confirming plans to expand its chip-making plant in Austin, Texas, the company's also taped out its first 14nm FinFET test chip. The new design (which is being compared with Intel's 'Tri-Gate' found on its Ivy Bridge hardware) promises to offer substantial power and performance improvements compared to existing designs, with low-leakage often mentioned in the same breath as the new silicon. Samsung's new test chip also involved ARM and Synopsis, and is a good sign that we'll be seeing its next-gen chips sooner rather than later.
Source: Yonhap news