The Intel Gaudi 3 is a purpose-built AI training accelerator designed to compete with NVIDIA H100. With 128GB of HBM2e memory, 64 Tensor Processor Cores, and 1835 TFLOPS of BF16 performance, it delivers exceptional price-performance for large language model training and generative AI workloads. Built on an open software ecosystem, Gaudi 3 offers a cost-effective alternative for enterprises building AI infrastructure.