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I don't see any differentiation in thier filings. http://www.nintendo.com/corp/report/FY07FinancialResults.pdf But Sony counts everything that has shipped or is shipping, or is on its way to being shipped... It seams... MS counts shipped as well, but they forced retailers to take excess stock, threatening to withhold Vista from them. So both Sony and MS are artificially inflating their numbers. For right now Wii shipped = Wii sold since it is still sold out practically everywhere. Eventually that will change.