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OK. So if we change the the AVERAGE loss PER UNIT for FY 2008 to $300 per unit (on the assumed REVENUE PER UNIT OF $450 per PS3 and given the same assumptions for PS2 and PSP,

Then the PS3 GAMES division, which includes software sales and development cost

LOST approx. $420 Million Dollars for Fiscal 2008. Which is also a HUGE LOSS.

Does that seem reasonable? Again all our numbers are just based on the SONY reported numbers. So in order for the PS3 division to lose less money, then we have to assume that the PS2 and PSP divisions make so much less OR actually lose some money.

Any other numerical assumptions by anybody else?