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Unfortunately I don't have the link to the exact article I am referring to I read it months ago, and am not in the habit of stockpiling links. Further more I read it through a link from another site, but it was a interview with an established developer about how many units they have to sell through to turn a profit on each console. I suppose you can spend the hours digging if you so desire.

Both the Wii, and PS3 numbers are sited often enough. Unfortunately this was the only time I saw average development costs attributed to the 360. The problem with the 360 is often a AAA game is being calculated as two games rather then one. Since the console and PCs very much share the same architecture.

I am also relatively certain that this material has been posted numerous times on these very forums. Quite frankly I am stunned at anyone thinking the 360 is just as expensive to develop for as the PS3. One has been on the market a year, has more established development tools, and shares common architecture with more common technology. While the other is relatively new, has fewer development tools, and is rather unique. Hell developers had to invest in special training for the hardware. They had to send their coders out to take courses.

Anyway I could have sworn I posted this particular article to this site at some point.