May be an integrated SoC for GSM,WCDMA,802.11 a/b/g/n , UWB ,MP3/Mpeg4 Enc/decoder ..
Dont ask me the use of Such an SoC .....
can be used for a Ultra HiFi Mobile handset ...hehehe .. hey just kiddin
Well how about CPUs like P4, AMD ATHLON XP, OPTERON..... they might need 100Mgates..
3d graphics chips are in the 30-40Mgate range. CPUs are also under 100M. The only chips I am aware of that are that large are FPGAs. I am using the definition of 1 gate being the area of a NAND2 small drive strength cell...