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.
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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.