Earlier this year, we heard rumors that Intel was reaching out to Samsung to help alleviate some of its supply issues with respect to 14nm chip production. At the time, it was alleged that Samsung would be producing 14nm Rocket Lake parts for Intel.
However, our own sources at the time asserted that the reports were false, but would not confirm

Source: Hot Hardware – Intel Reportedly Taps Samsung To Produce Supply Constrained Desktop CPUs