I think wavedial is missing the point. It isn't that we need tax breaks for our gaming industry to survive, they will do fine without them, companies will continue to get set up, profitable games will be made etc. It's that using tax breaks can help a growing, skilled industry, one that we can compete in on a global stage, to flourish in this country; as opposed to in Canada or France where they are far more active in encouraging the industry. It is good for our economy going forwards to encourage the growth of the gaming market here, it creates jobs that can't be shipped to the far east or south america, it is a rapidly growing industry so our economy can see the gains of the growth, it is tailor made for the kind of skilled labor we have in this country, it is an area we can become a world-leader in and attract more investment to work off that, and it is something that we can export in large quantities. Aggressive industrial policy now on gaming leads to big payoffs later, as far as i'm concerned.