Technology, Process and Cost Comparison

NAND Comparison 2026

Jun 2026

Detailed physical data, 3D NAND architecture and process-flow analysis, and cost structure comparison of the latest consumer NAND generations.

SPR26053

Compared with previous NAND reports, this study focuses on the most advanced 3D NAND devices currently found in consumer products. It covers significantly higher layer counts and introduces a detailed analysis of wafer-to-wafer hybrid bonding, which is becoming a key integration step in leading-edge NAND. A major new contribution is the direct comparison between YMTC’s Xtacking 4.0 and Kioxia/Western Digital’s CBA architectures, highlighting how two different CMOS-to-array bonding strategies affect die structure, process complexity, density, and manufacturing cost.

SCOPE

Analyzed devices
- Sk Hynix 321L 4D NAND
- Micron 276L 3D NAND
- Samsung 236L V-NAND
- Kioxia 218L CBA 3D NAND
- YMTC 294L Xtacking 4.0 3D NAND
From module/end system
- Sk Hynix UFS NAND Flash 256 GB
- Micron UFS NAND Flash 512 GB
- Samsung UFS NAND Flash 512 GB
- Kioxia UFS NAND Flash 256 GB
- YMTC NAND Flash 512 GB

PHYSICAL ANALYSIS

Detailed photos in optical SEM, STEM views
Precise thickness measurements (metal layers/oxide/WL/BL/unit flash cell/decks,…)
Package opening
Material identification (channel holes, metal layers,…)
Fiji analysis
Physical Comparison (package, die, decks, channel holes, unit flash cell, Xtacking 4.0 vs CBA))
Cost Comparison

Type of Analysis

SEM View
TEM View
Floorplan
Cross section
Delayering
Optical View
X-ray View

Technology

3D NAND
Xtacking 4.0
CBA
Staircase
Interlayer Connector

MANUFACTURING PROCESS FLOW

Recreation of manufacturing process flow (Xtacking 4.0, CBA, CMOS under array, NAND array)
Step by step process flow (number of lithography)

Technical analysis

Module
Component
Process
Wafer
Material
IP
Packaging

COST ANALYSIS

Supply chain evaluation
Simulation of device cost (NAND array, CMOS circuit, hybrid bonding)

Type of Analysis

Die cost
Yields
Package assemble cost
Raw wafer cost
Wafer Front-End cost
Die cost
Dicing & Probe test cost
Package assemble cost
Final test cost
Cost Comparison

REPORT'S OBJECTIVES

Compare the latest 3D NAND generations found in the market from the main memory manufacturers (SK Hynix, Micron, Samsung, Kioxia and YMTC).
Reconstruct how each device is built and highlight the key architectural and material choices.
Link physical design, process complexity, lithography, bonding and yield to die cost and cost per GB.
Identify which technology delivers the best balance between density, manufacturability and cost.