News agency Bloomberg reported last week that OpenAI is in early talks to raise a fresh round of funding at a valuation at or above $100 billion.
The terms, valuation and timing of the funding round have not yet been finalised and could still change, the report said.
OpenAI has also held discussions to raise funding for a new chip venture with Abu Dhabi-based G42, according to the report.
It is unclear if the chip venture and wider company funding were related, the report said, adding that OpenAI has discussed raising between $8 billion and $10 billion from G42.
OpenAI is set to complete a separate tender offer led by Thrive Capital in early January, which would allow employees to sell shares at a valuation of $86 billion, according to the report.