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Gemma 3 27B vs gpt-oss-120b

gpt-oss-120b leads Gemma 3 27B on the Artificial Analysis Intelligence Index, 11.6 to 4.9, and Gemma 3 27B costs 1.7x less per output token ($0.30 vs $0.50 per million). Updated October 22, 2026; 52 benchmarks have a result for both.

Replace Gemma 3 27B Replace gpt-oss-120b
Gemma 3 27BGoogle
Coding
No data
Overall
31.4
Output $/M
$0.30
15
gpt-oss-120bOpenAI
Coding
No data
Overall
50.0
Output $/M
$0.50
37
vs boards won of 52 shared

Gemma 3 27B or gpt-oss-120b: which to pick

Neither model has a coding score yet, so the two cannot be ranked on coding.

Pick Gemma 3 27B for output tokens 1.7x cheaper ($0.30 vs $0.50 per million) and work measured by Aider polyglot or AA Coding Index, where it leads.

Model AGemma 3 27BGoogleNot benchmarkedNo coding benchmarkNo cost per solved taskModel Bgpt-oss-120bOpenAINot benchmarked1 independent benchmark$0.51 per solved task
Shared results
52
Gemma 3 27B only
14
gpt-oss-120b only
33
Like-for-like categories
7 of 9

Only benchmarks that tested both models count toward a pick; a result only one model has is shown but not compared.

Which one for your work

Each card is decided by one number both models carry. Where only one has it, the card says so and makes no call.

At a glance

Coding index
Gemma 3 27B not benchmarked, gpt-oss-120b not benchmarked.
Widest category
Math, 46.9 points apart on average over 5 shared benchmarks.
Widest single gap
LiveCodeBench (Artificial Analysis run): Gemma 3 27B 13.7% against gpt-oss-120b 87.8%, 74.1 points apart on a 0 to 100 scale.
Output price
Gemma 3 27B $0.30 against gpt-oss-120b $0.50 per million output tokens, 1.7x apart.
Context window
Both take 131K tokens.

Benchmark by benchmark

First the score: boards each model leads, per category, where both have a result. Then every board, a category to a fold; bars are each result on a 0 to 100 scale, so compare the two in a row, not one row with another.

Boards won, where both have a result
CategoryGemma 3 27BBarsgpt-oss-120bTies
Coding08
Intelligence02
Agentic work02
Reasoning07
Math05
Knowledge41
General1112
All shared boards1537
CodingLike-for-likeSix of these boards feed the Vibe Coding Index08
Coding benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
Aider polyglot4.9%41.8%gpt-oss-120b
SWE-bench VerifiedNot measured26.0%Only gpt-oss-120b measured
AA Coding Index10.130.4gpt-oss-120b
LiveCodeBench (Vals AI)Not measured83.2%Only gpt-oss-120b measured
SWE-bench Verified (Vals AI)Not measured33.6%Only gpt-oss-120b measured
LiveCodeBench (Artificial Analysis run)13.7%87.8%gpt-oss-120b
SciCode23.3%34.0%gpt-oss-120b
Terminal-Bench Hard (Artificial Analysis run)3.8%23.5%gpt-oss-120b
Terminal-BenchNot measured18.7%Only gpt-oss-120b measured
WeirdMLNot measured48.2%Only gpt-oss-120b measured
ALE-BenchNot measured575.6Only gpt-oss-120b measured
LMArena Text: coding13221379gpt-oss-120b
LMArena Text: software and IT13541387gpt-oss-120b
SciCode0.0%7.7%gpt-oss-120b
Neither model has a result on the other 29 boards here
IntelligenceLike-for-likePublic boards, shown as published, kept out of the index02
Intelligence benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
AA Intelligence Index4.911.6gpt-oss-120b
Epoch Capabilities Index130.0139.8gpt-oss-120b
Agentic workLike-for-likePublic boards, shown as published, kept out of the index02
Agentic work benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
AA Agentic Index0.13.7gpt-oss-120b
τ²-Bench Telecom10.5%65.8%gpt-oss-120b
APEX-AgentsNot measured4.4%Only gpt-oss-120b measured
METR time horizonsNot measured56.6%Only gpt-oss-120b measured
Vending-Bench 2Not measured-$22Only gpt-oss-120b measured
Berkeley Function Calling Leaderboard (BFCL)29.5%Not measuredOnly Gemma 3 27B measured
BrowseComp-PlusNot measured67.0%Only gpt-oss-120b measured
Neither model has a result on the other 35 boards here
ReasoningLike-for-likePublic boards, shown as published, kept out of the index07
Reasoning benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
GPQA DiamondNot measured78.5%Only gpt-oss-120b measured
GPQA Diamond (Artificial Analysis run)42.8%78.2%gpt-oss-120b
Humanity's Last Exam (Artificial Analysis run)4.4%19.6%gpt-oss-120b
GPQA Diamond (Epoch AI run)47.7%75.8%gpt-oss-120b
SimpleBenchNot measured22.1%Only gpt-oss-120b measured
Mystery game puzzlesNot measured2.0%Only gpt-oss-120b measured
LMArena Text: hard prompts13401364gpt-oss-120b
LMArena Text: expert13041356gpt-oss-120b
LMArena Text: hard prompts in English13531368gpt-oss-120b
LMArena Vision: diagrams1156Not measuredOnly Gemma 3 27B measured
LMArena Vision: homework1160Not measuredOnly Gemma 3 27B measured
Kagi LLM Benchmark35.1%58.6%gpt-oss-120b
Neither model has a result on the other 11 boards here
MathLike-for-likePublic boards, shown as published, kept out of the index05
Math benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
AIMENot measured92.6%Only gpt-oss-120b measured
MATH 500 (Vals AI)Not measured94.8%Only gpt-oss-120b measured
MGSM (Vals AI)Not measured92.0%Only gpt-oss-120b measured
AA Math Index20.793.4gpt-oss-120b
AIME 2025 (Artificial Analysis run)20.7%93.4%gpt-oss-120b
OTIS Mock AIME22.5%88.9%gpt-oss-120b
MATH level 574.0%Not measuredOnly Gemma 3 27B measured
LMArena Text: math13121389gpt-oss-120b
LMArena Text: mathematical work13271386gpt-oss-120b
MathArenaNot measured15.1%Only gpt-oss-120b measured
Neither model has a result on the other 4 boards here
KnowledgeLike-for-likePublic boards, shown as published, kept out of the index41
Knowledge benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
MMLU ProNot measured79.2%Only gpt-oss-120b measured
LegalBench (Vals AI)Not measured75.9%Only gpt-oss-120b measured
CaseLaw (Vals AI)Not measured48.8%Only gpt-oss-120b measured
CorpFin (Vals AI)Not measured58.2%Only gpt-oss-120b measured
TaxEval (Vals AI)Not measured71.6%Only gpt-oss-120b measured
MedQA (Vals AI)Not measured91.4%Only gpt-oss-120b measured
MMLU Pro (Artificial Analysis run)66.9%80.8%gpt-oss-120b
GeoBench52.0%Not measuredOnly Gemma 3 27B measured
LMArena Text: science13831382Gemma 3 27B
LMArena Text: medicine and healthcare13911388Gemma 3 27B
LMArena Text: legal and government13751355Gemma 3 27B
LMArena Text: business and finance13601359Gemma 3 27B
FACTS Benchmark Suite29.1%Not measuredOnly Gemma 3 27B measured
PRBench FinanceNot measured43.8%Only gpt-oss-120b measured
PRBench LegalNot measured40.2%Only gpt-oss-120b measured
Neither model has a result on the other 5 boards here
Web designDirectional onlyPublic boards, shown as published, kept out of the index6 boards, none shared
Web design benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
Design Arena: websitesNot measured968Only gpt-oss-120b measured
Design Arena: UI componentsNot measured924Only gpt-oss-120b measured
Design Arena: game devNot measured991Only gpt-oss-120b measured
Design Arena: data vizNot measured987Only gpt-oss-120b measured
Design Arena: 3DNot measured901Only gpt-oss-120b measured
Design Arena: all code categoriesNot measured962Only gpt-oss-120b measured
Neither model has a result on the other 3 boards here
GeneralLike-for-likePublic boards, shown as published, kept out of the index1112
General benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
IFBench31.8%69.0%gpt-oss-120b
Long context reasoning (AA-LCR)7.3%52.0%gpt-oss-120b
DTBench52.5%76.3%gpt-oss-120b
LMCA12.3%22.1%gpt-oss-120b
Fiction.LiveBench33.3%44.4%gpt-oss-120b
Creative writing (Lech Mazur)79.9%77.1%Gemma 3 27B
Surface Evolver BenchNot measured25.0%Only gpt-oss-120b measured
LMArena Text13581366gpt-oss-120b
LMArena Text: instruction following13211318Gemma 3 27B
LMArena Text: creative writing13451274Gemma 3 27B
LMArena Vision1165Not measuredOnly Gemma 3 27B measured
LMArena Text: English13771375Gemma 3 27B
LMArena Text: non-English13341351gpt-oss-120b
LMArena Text: Chinese13461385gpt-oss-120b
LMArena Text: German13621353Gemma 3 27B
LMArena Text: Japanese12871331gpt-oss-120b
LMArena Text: Korean13081282Gemma 3 27B
LMArena Text: French13681370gpt-oss-120b
LMArena Text: Spanish13491389gpt-oss-120b
LMArena Text: Russian13491343Gemma 3 27B
LMArena Text: Polish13451353gpt-oss-120b
LMArena Text: multi-turn13451340Gemma 3 27B
LMArena Text: longer queries13331319Gemma 3 27B
LMArena Text: writing and language13471306Gemma 3 27B
LMArena Text: entertainment and media13201292Gemma 3 27B
LMArena Vision: English1188Not measuredOnly Gemma 3 27B measured
LMArena Vision: Chinese1164Not measuredOnly Gemma 3 27B measured
LMArena Vision: reading text1156Not measuredOnly Gemma 3 27B measured
LMArena Vision: humor1166Not measuredOnly Gemma 3 27B measured
LMArena Vision: captioning1151Not measuredOnly Gemma 3 27B measured
LMArena Vision: recognizing things1196Not measuredOnly Gemma 3 27B measured
LMArena Vision: creative writing1177Not measuredOnly Gemma 3 27B measured
MultiChallengeNot measured45.3%Only gpt-oss-120b measured
Neither model has a result on the other 15 boards here
Image generationNot comparablePublic boards, shown as published, kept out of the index0 boards, none shared
Image generation benchmarks for Gemma 3 27B and gpt-oss-120b
BenchmarkGemma 3 27Bgpt-oss-120bLeader
Neither model has a result on 5 boards here

What each workload costs

Three fixed token mixes at each model's listed price, so per-token rates become a bill.

Chat turn

1K input + 500 output tokens

Gemma 3 27B$0.0002Fits in one request
gpt-oss-120b$0.0003Fits in one request

Gemma 3 27B costs less

Repository review

50K input + 3K output tokens

Gemma 3 27B$0.0049Fits in one request
gpt-oss-120b$0.0065Fits in one request

Gemma 3 27B costs less

Agent loop

200K input + 10K output tokens

Gemma 3 27B$0.019Exceeds the context window
gpt-oss-120b$0.025Exceeds the context window

Gemma 3 27B costs less

Listed OpenRouter rates, without cache or batch discounts. A workload that does not fit a model's context window would need splitting.

Specification differences

The leading value in a row is marked; a row with a missing value names no leader. Our two rows are marked in red.

Specifications of Gemma 3 27B and gpt-oss-120b
SpecificationGoogle Gemma 3 27BOpenAI gpt-oss-120b
MakerGoogleOpenAI
WeightsOpen weightsOpen weights
ReleasedMarch 12, 2025August 5, 2025
Context window131K131K
Input $/Mtok$0.08$0.10
Output $/Mtok$0.30$0.50
Coding indexNot benchmarkedNot benchmarked
Independent measurements behind it01
Cost per solved taskNot computable$0.51
SourceOpenRouter listingOpenRouter listing

Questions

Is Gemma 3 27B better than gpt-oss-120b for coding?

Neither model has a coding score yet, so the two cannot be ranked on coding. Pick Gemma 3 27B for output tokens 1.7x cheaper ($0.30 vs $0.50 per million) and work measured by Aider polyglot or AA Coding Index, where it leads.

Which is cheaper, Gemma 3 27B or gpt-oss-120b?

Gemma 3 27B costs $0.08 per million input tokens and $0.30 per million output tokens; gpt-oss-120b costs $0.10 and $0.50. Cost per solved task is known for gpt-oss-120b only.

Which has the bigger context window, Gemma 3 27B or gpt-oss-120b?

Neither: both take 131K tokens.

How many benchmarks is the Gemma 3 27B vs gpt-oss-120b comparison based on?

52 benchmarks have a result for both models as of October 22, 2026. Gemma 3 27B's coding index rests on 0 independent benchmarks and gpt-oss-120b's on 1. Where only one model has a result, the page says so instead of naming a winner.

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