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@kn

R&D , Sales & Marketing costs as follows:

FY Mar 2007
R&D = 37,725 or approx. US$322 million
Sales & Marketing = 82,339 or US$703 million

FY Mar 2008
R&D = 37,001 or approx. US$323 million
Sales & Marketing = 113,977 or US$997 million

So Nintendo spends more in marketing than in R&D.
I'm not sure if that's good or bad.

But Nintendo results speak for themselves.