Actually Gears of War is said to have cost $10 million:
http://blog.wired.com/games/2007/02/interview_epics.html
However this is a very rare budget for a HD game, for two reasons:
1- It doesn't include engine development or licensing (since Epic used their own engine)
2- Parts of the game development were outsourced to Epic China (a subsidiary that Epic opened there).
It surely doesn't include marketing either.
My Mario Kart Wii friend code: 2707-1866-0957







