We talked to our very well positioned friends in the chip manufacturing industry and we learned that 28nm in Q1 2010 is a rather optimistic plan. 

While TSMC might be doing some pilot 28nm production as early as Q1 2010, our sources doubt that it is realistic to see any volume production of 28nm chips in this time frame.

TSMC is still struggling with 40nm and it messed up many plans for both ATI and Nvidia as the company simply cannot pump out enough RV740 chips.

Nvidia is about to enter the 40nm market in a week time as its expected that the company plans to unveil new mobile 40nm chips while later this year, both Nvidia and ATI plan to release their high end 40nm.