Facebook Inc. is considering raising about $10 billion in aninitial public offering that would value the world's largestsocial-networking site at more than $100 billion, a person withknowledge of the matter said.

The company may file for the IPO before the end of the year,said the person, who asked not to be identified because thedeliberations are private. Exact timing for the filing hasn't beendetermined, the person said.

Facebook's $100 billion valuation would be twice as high as itwas in January, when the company announced a $1.5 billioninvestment from Goldman Sachs Group Inc. and other backers. The IPOis far enough away that the details may change, said Lise Buyer,principal of the Class V Group, an IPO advisory firm.

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