Let's assume that development costs for a game for the two devices are similar. How much revenue per unit sold of a game can a publisher expect? For a PS Vita title, assuming it's sold at $40 retail (some will be more, some less) a publisher might clear as much as $15 per unit, maybe up to $20. For an iPad title, assuming a retail price of $6.99 (and some are more, some less), the publisher gets about $5. So the PS Vita title returns 4 times as much revenue, but there are 12 times as many iPad 3s to sell to. OK, only 70% of iPad 3 buyers play games, so that leaves a market of 42 million... a little less than 9 times as much as the PS Vita. Remember, though, our numbers for the PS Vita were quite rosy; 5 million units is an aggressive sales prediction. The number could well be 4 million or 3 million, or even 2 million. The iPad 3, on the other hand, is likely to sell even more than the previous model iPad; we do have a track record to base sales predictions on.