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If I was a betting man, I'd bet that 26 billion is in revenue.

If you dig up financial reports, it tells you Sony's financials across all of its divisions. I'm sure there are a few here who have the links. Sony has a lot of assets that make it worth a lot of money, but it also has a bit of debt on its hands. If it became a war on bigger pockets, Microsoft would win, hands down. I think Microsoft has bigger plans for the console market than just beating Sony. They are trying to decrease Sony's marketshare and grip on the living room.