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Galaki said:
Didn't some people estimated the 3DS to be less than $110 way back?


This might be true to assemble the machine. Then you have to pay licenses to software, print manuals, boxes, pack everything, pay storage and ship to distributors. I don't know how much this might cost but it might add to $169 bucks in the end. I would more easily believe that Nintendo just cut any profit in 3DS' sales. This would be comparable to the manufacturing cost and would make more sense in the company pricing policy.