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Pavolink said:

"Numerous developers working on software for the platform have likened its graphical capabilities to current-generation consoles like the Xbox 360 and PlayStation 3, albeit on smaller, lower-resolution screens."

http://www.ign.com/articles/2010/09/21/new-nintendo-3ds-hardware-info

One problem though, the source disclosed the relative power of the GPU as "nearly top-of-the-line" ...