According to Business Insider, Musk's xAI is building a $700 million data center in Atlanta, equipped with 12,448 Nvidia GPUs to support artificial intelligence training. The data center is jointly operated by xAI and X, where X contributes 90% of the hardware. The funding is allocated at $442 million for X, $258 million for xAI, and $10 million in tax breaks. The Atlanta government expects the project to have an economic impact of more than $241 million.