Definitely too low. The Wii U should at least reach 60 M. Though, I do agree that it won't be as big as the Wii was. I also feel it'll suffer the same fate as the Wii concerning 3rd parties. They'll support it at first, porting games from the PS3 and 360, but it's going to lose a lot of that support once the PS4 and NeXbox comes out and developers don't want to spend extra money and time making 2 graphical versions of the same games. That, plus the fact the Wii U isn't as easily approachable and simplistic as the Wii for casuals, and it will lead to fewer sales.