According to ZDNet, Samsung has begun production of 14nm chips. The report suggests that Samsung would beat TSMC to the market with 14nm FinFET based chips, which are now in production for an unknown client. Rumors are that the client is none other than Apple. It could be that Samsung is manufacturing the Apple S1 processor, which will end up inside the Apple Watch. Since the Apple S1 will be a low-power and small chip, it can be used as an effective test subject for the brand new 14nm process.