QSuper and Sunsuper have confirmed they are in discussions about a merger to create what would be Australia's largest superannuation fund at about $182 billion.

In a joint statement on Monday evening, QSuper chairman Karl Morris and Sunsuper chairman Andrew Fraser said merger talks were in the early stages.

"There is an absolute responsibility upon trustees to consider how to best serve their members’ interests," the statement said.

"Whether a partnership between our two funds could be better for both QSuper and Sunsuper members is an appropriate enquiry.

“Whether or not that consideration proceeds beyond preliminary discussions is dependent on many factors."