According to a Nikkei report, Samsung has developed a new semiconductor substrate with a thickness of 0.08mm, surpassing its own record for the world's thinnest substrate in 2005, which has a thickness of 0.10mm. Thinner than a regular sheet of paper, Samsung's new substrate is reported to enable the stacking of as many as 20 layers of flash memory and SRAM (Static Random Access Memory) chips. Commercial production of this new substrate is expected to kick off at year-end 2007 upon the completion of testing by semiconductor manufacturers worldwide.