The Samsung Galaxy S7 is said to come with either Samsung’s Exynos 8890 CPU or Qualcomm’s Snapdragon 820 processor, depending on location.
The new Qualcomm processor will be manufacturer by Samsung.
The Qualcomm Snapdragon 820 processor uses Samsung’s new 14nm LPP process and is expected to be in devices in the first half of this year,”
Samsung’s new 14nm LPP processor should provide up top 15% higher speed and 15% less power consumption over the previous 14nm LPE processor thanks to the improvements Samsung had made in transistor structure and process optimization.
http://news.samsung.com/global/samsung-announces-mass-production-of-2nd-generation-14-nanometer-finfet-logic-process-technology