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Max Payne 3 could cost as much as 105 million USD to make

Rockstar will need to sell 4 million copies just to break even

One analyst has estimated that Rockstar's next big release, Max Payne 3 could cost have cost as much as 105 million USD to develop.

Arvind Bhatia, analyst for Sterne Agee, reckons that Max Payne 3 may require a huge showing at retail to break even.

Bhatia began: "Life-to-date, the Max Payne franchise has sold through 7M units between the two prior versions - Max Payne and Max Payne 2. We think the latest iteration, Max Payne 3, has greater potential for success than either of the two prior versions."

"Although the break-even unit level for Max Payne 3 is likely high - probably in the 4M units range - due to its long development time, we think the title is highly anticipated and has potential for upside surprise," he added positively.

Thanks IndustryGamers.