Our friends over at Graphcore, the U.K.-based startup that launched the Intelligence Processing Unit (IPU) for AI acceleration in 2018, has released a new whitepaper introducing the IPU-Machine. This second-generation platform has greater processing power, more memory and built-in scalability for handling extremely large parallel processing workloads. This paper will explores the new platform and assess its strengths and weaknesses compared to the growing cadre of potential competitors.