The new 26.1MP X-Trans CMOS sensor inside the new Fuji X-T3 camera is made by Sony and not by Samsung as some websites have wrongly reported (see this post). This information is coming from Theo Georgiades, Managing Director of Fujifilm UK in a recent interview with PGN:
"Definitely not a Samsung sensor. It’s the same manufacturing process that we have gone through with all our other X-Trans sensors. Still designed and tested all by our R&D team."
Via FujiAddict