We recently asked where nVidia's 40nm offering was and now it seems we might have an answer. Reading a short write up over on Fudzilla we find that we may see them sometime in Q2.

If the rumor is credible nVidia has had 40nm in the works for some time.

As with ATi, nVidia will start the die shrink off with the low end GPUs and move up from there. The new 40nm will be the response to the 40nm 4770 from ATi.

Read more here.

We are expecting Nvidia to transition to 40nm in the low end, then move up the ladder to mainstream, performance and high-end parts. However, bear in mind that info on Nvidia's 40nm plans is very sketchy at the moment.