Goldman Sachs and Apollo Global Management are in talks with investors about selling portions of an approximately $40 billion financing package tied to SpaceX’s artificial intelligence chips. People familiar with the matter said the two firms have approached potential buyers, asking some investors to purchase up to $500 million in shares before the formal syndicated loan process begins. The deal is structured so that the debt does not appear on SpaceX’s balance sheet, and it is the largest transaction of its kind involving GPUs to date.