As identified by eagle-eye hardware investigator @_rogame , two unreleased Comet Lake-S (CML-S) processors have appeared in the 3DMark database. The fresh discovery gives us a sneak peek at the processors' potential specifications, but be aware, these could be engineering samples, so the specifications could be subject to change.
The Core i9-10900 comes swinging with 10 cores and 20 threads. The chip seemingly features a 2.8 GHz base clock and a 4.9 GHz boost clock.
The other processor in question is the Core i5-10500, which shows up with six cores and 12 threads. This chip reportedly flexes a 3.1 GHz base clock. Unfortunately, 3DMark didn't detect the processor's boost clock speed correctly.
Comet Lake-S chips are still on Intel's 14nm process node, but will require the LGA1200 socket . This will give motherboard vendors the opportunity to usher in new motherboards based on Intel's 400-series chipset. Like always, consumers can choose from a variety of different chipsets, including W480, Q470, Z490, H470, B460 and H410.


A previous leaked but unverified Comet Lake slide suggests that Comet Lake-S chips are divided into three categories: Enthusiast (125W), Mainstream (65W) and Low Power (35W) categories. Judging by the model names and rather low operating clocks, the Core i9-10900 and Core i5-10500 most likely belong to the 65W category.
Rumors initially pointed to a February launch for Intel's Comet Lake-S chips. That launch window has apparently been moved, and a result, Comet Lake-S might not grace us with its presence until April, or maybe even May.

Intel just wants to steal your money. The 3950X has 16 cores with 3.5Ghz base 4.7Ghz boost and 7nm.