Overview: This report presents a chip-level teardown analysis of the NVIDIA Mellanox MT28942A0 Ethernet controller used in the MCX631102AN-ADAT network adapter. It is intended for semiconductor professionals, analysts, and engineers seeking insights into the SoC’s internal structure, manufacturing process, and packaging. The report includes optical and X-ray imaging, metal layer and contact analyses, and estimates of the fabrication node. Its purpose is to support competitive benchmarking, technology evaluation, and strategic planning.