NVIDIA's GeForce RTX 5060 mid-range graphics card is officially based on the GB206 GPU die SKU, equipped with 3,840 CUDA cores, 120 TMUs, 48 ROPs, and a total of 8 GB of GDDR7 memory running on a 128-bit bus. This is the standard configuration, which is supposed to be the same across every RTX 5060 GPU you buy from any of NVIDIA's add-in board partners. However, a review of the ASUS DUAL GeForce RTX 5060 OC D7 8 GB by Intek & Company, Quasar Zone revealed that the GPU die inside this graphics card is actually a GB205-200-KB-A1 GPU die SKU. This die is usually found in NVIDIA's GeForce RTX 5070, RTX 5070 Ti Mobile, and RTX PRO 3000 "Blackwell" mobile graphics cards.
When NVIDIA does these GPU SKU crossovers, it usually comes down to binning. Sometimes, GPUs of a lower bin do not meet all the parametric yields, meaning not all CUDA cores are functional. In such cases, the company can repurpose these GPUs as a lower-tier design, as is the case with the RTX 5060. Instead of this SKU going into an RTX 5070 and lacking CUDA cores, ROPs, or TMUs, it is cut down to RTX 5060 specs and used as an RTX 5060 base. No performance difference should be present.