Microsoft is intensifying its efforts to recruit top artificial intelligence talent from Meta by offering multimillion-dollar compensation packages, according to internal documents reviewed by Business Insider. The tech giant has compiled a "most-wanted" list targeting leading engineers and researchers from Meta AI Research, Reality Labs, and GenAI Infrastructure. Microsoft aims to match Meta's substantial pay offers, which reportedly include packages as high as $1.5 billion for some AI researchers, to secure critical expertise and accelerate its AI development. This aggressive talent acquisition strategy reflects Microsoft's broader ambition to dominate future AI breakthroughs. Concurrently, Meta has announced the formation of a new AI division, Meta Superintelligence Labs, which will be organized into four separate groups, signaling a restructuring of its AI research efforts amid the ongoing competition for AI talent.