September 29, 2005

Room 4561

Warren C. Jenson
Executive Vice President, Chief Financial and Administrative
Officer
Electronic Arts Inc.
209 Redwood Shores Parkway
Redwood City, California 94065

Re:	Electronic Arts Inc.
	Form 10-K for Fiscal Year Ended March 31, 2005
Forms 10-Q for the Fiscal Quarters Ended June 30, 2005
	File No. 000-17948

Dear Mr. Jenson:

      We have reviewed the above referenced filing and have the
following comments.  Please note that we have limited our review
to
the matters addressed in the comments below.  We may ask you to
provide us with supplemental information so we may better
understand
your disclosure.  Please be as detailed as necessary in your
explanation.  After reviewing this information, we may raise
additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-K for Fiscal Year Ended March 31, 2005

Item 7: Management`s Discussion and Analysis of Financial
Condition
and Results of Operations

Comparison of Fiscal 2005 to Fiscal 2004

Cost of Goods Sold, page 29

1. You disclose on page 29 that you have incurred costs related to
non-recurring rebates.  Explain to us the nature of these rebates,
why you believe they are non-recurring, how you have accounted for
these customer incentive programs and how your accounting complies
with EITF 01-09.

Note 1 Description of Business and Summary of Significant
Accounting
Policies

(k) Revenue Recognition, page 67

2. We note that approximately 10% of revenues and 13.5% of
accounts
receivable for fiscal 2005 are from Pinnacle, your largest
indirect
sales relationship.  You disclose on page 11 that Pinnacle holds
product on consignment until shipment to the retailer.  Tell us
how
you are accounting for consignment sales and how you considered
Question 2 of  SAB Topic 13:A:2.

3. We note that in your quarter ended March 31, 2005 you incurred
higher actual returns and price protection than you had
anticipated
and do not anticipate accepting returns or price protection on
unsold
product in the distribution channels existing at March 31, 2005.
Provide us with the following information for product returns you
have accepted and price protection granted:

* Quantify the amount of returns accepted and price protection
granted during each period presented and how they impacted
operations.
* How historical returns and price protection have compared to
your
estimated allowances.
* Explain how the amount of future returns can be reasonably
estimated and the period of time you have accepted returns after
product sale.  Tell us how you have considered the factors in
paragraph 8 of SFAS 48.
* Describe the terms of your price protection provisions, explain
to
us how you account for price protection arrangements and reference
the guidance that supports your accounting.
* Quantify the anticipated impact on operations of not accepting
any
returns of product in the distribution channel at March 31, 2005.
Explain to us the contractual basis for non-acceptance of returns.

Note 18 Quarterly Financial and Market Information (unaudited),
page
97

4. With regards to your footnote (b), tell us the nature of the
$15
million in litigation expenses recorded and the $18 million bonus
expense reversal in the fourth quarter 2005.  Further tell us when
the original bonus expense was recorded and why the reversal and
timing of the reversal is appropriate.


       As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  Please submit all correspondence and
supplemental
materials on EDGAR as required by Rule 101 of Regulation S-T.  You
may wish to provide us with marked copies of any amendment to
expedite our review.  Please furnish a cover letter with any
amendment that keys your responses to our comments and provides
any
requested information.  Detailed cover letters greatly facilitate
our
review.  Please understand that we may have additional comments
after
reviewing any amendment and your responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	You may contact Melissa Rocha at (202) 551-3854 or me at
(202)
551-3730 if you have questions regarding comments on the financial
statements and related matters.


Sincerely,


Craig Wilson
Senior Assistant Chief Accountant

??

??

??

??

Warren C. Jenson
Electronic Arts Inc.
September 29, 2005
Page 1