OpenAI, an AI research lab backed by Microsoft, is in negotiations to acquire the AI-assisted coding tool Windsurf for approximately $3bn, reported Bloomberg citing a person familiar with the matter.

This potential acquisition would represent the largest deal for OpenAI to date.

However, the terms have not been finalised, and there is a possibility that discussions may evolve or disintegrate, the person told the publication.

Windsurf, previously known as Codeium, has been engaging with investors such as Kleiner Perkins and General Catalyst for a funding round that would value the company at $3bn.

In 2024, Windsurf closed a $150m funding round led by General Catalyst, which at the time placed the company’s valuation at $1.25bn.

In March 2025, OpenAI, the creator of the ChatGPT, said it plans to secure up to $40bn in new funding, potentially valuing the company at $300bn.

In a separate development, OpenAI has introduced its latest AI reasoning models, named o3 and o4-mini.

In a press statement, OpenAI said: “For the first time, our reasoning models can agentically use and combine every tool within ChatGPT—this includes searching the web, analysing uploaded files and other data with Python, reasoning deeply about visual inputs, and even generating images.

“Critically, these models are trained to reason about when and how to use tools to produce detailed and thoughtful answers in the right output formats, typically in under a minute, to solve more complex problems.”

OpenAI made several acquisitions, including the purchase of search and database analytics firm Rockset in 2024.

At that time, Rockset said on a blog post that it will become an integral part of OpenAI, focusing on powering the retrieval infrastructure behind the company’s comprehensive product suite.