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http://www.forbes.com/2006/12/19/ps3-xbox360-costs-tech-cx_rr_game06_1219expensivegames.html Many people have been complaining about the $60 price tag for next-gen console games. Forbes takes time to explain why. You can read their article here. Art/Design $15 Programming and Engineering $12 Retail $ 12 Console owner fee $7 Marketing $4 Market Development Fund $3 Manufacturing Costs, Packaging $3 Licensing $3 Publisher Profit $1 Distributor: $1 Corporate Costs: $.20 Hardware Development