OpenAI is reportedly negotiating to acquire Codeium, the creator of the AI coding assistant Windsurf, for approximately $3 billion. This potential acquisition could position OpenAI against other coding assistant companies like Anysphere's Cursor, which it previously supported through its Startup Fund. The move raises concerns about the integrity of the Startup Fund, given its investment in Cursor. Windsurf users have received emails hinting at a significant announcement, while OpenAI's product chief recently praised Windsurf. Codeium, founded in 2021, has raised $243 million and reported $40 million in annual recurring revenue.