Oct 22 (Reuters) - Taiwan Semiconductor Manufacturing

Company ( TSM ) said it has informed the United States

of a potential attempt to have it manufacture AI chips for

China's Huawei in circumvention of export controls, the

Financial Times reported on Tuesday.

The U.S. Commerce Department was investigating if TSMC had

been making chips for China's Huawei, whose access to

non-Chinese chips has been curbed by U.S. export controls.

TSMC, which counts Apple ( AAPL ) and Nvidia ( NVDA ) among

its customers, has benefited from a surge in AI development

across a spectrum of industries.

The Taiwanese chip manufacturer, the Commerce Department and

Huawei did not immediately respond to Reuters requests for

comments.

(Reporting by Akash Sriram in Bengaluru; Editing by Shinjini

Ganguli)