Intel's 14nm process uses 2 fins per gate for an SRAM cell size of 59nm x 59nm [1, corrected]. Samsung's 10nm process uses 3 fins per gate -- unknown what an apples-to-apples SRAM cell size would be on this node.
It will be interesting to see final benchmarks of performance, power consumption and price (PPP).
It's worth noting that Samsung announced 10nm DRAM back in April [2].
[1] http://www.tomshardware.com/reviews/intel-14nm-broadwell-y-c...
[2] https://news.samsung.com/global/samsung-starts-mass-producin...