It's the time of year when Develop magazine reveals which game studios the British public have voted for with their wallets. The Develop 100, an annual list, has been topped by Nintendo, which generated £129.83 million ($256.19m) in sales in 2007.

　　The Develop 100 showcases the top worldwide studios by the value of their retail games' sales in the UK. EA Canada, the winner last year, came in at number two with £68.78 million ($135.73m), and Ubisoft Montreal came in third with £52.17 million ($102.94m). Top US studios included Call of Duty 4's Infinity Ward (fifth with £39.6 m/$78.1m), Electronic Arts' Sims-shop Maxis (seventh with £36.84m/$72.70m), and Halo 3 ringers Bungie (eighth with £31.45m/$62.06m).

　　A grand total of 36 of the top 100 studios are based in the UK, including Traveller's Tales, best known for the Lego Star Wars series, at number 10 with £27.06 million ($53.40m). Others that made the grade included Rebellion--developer of Free Running--at number 16 with £20.13 million ($39.73m), Sony's London Studios (of PlayStation 3 SingStar fame) at number 21 with £16.1 million ($31.78m), and Rockstar Leeds (developer of Grand Theft Auto: Vice City Stories) at 26 with £13.75 million ($27.14m).

　　Japan has a total of 19 developers in the chart, alongside 33 from the US and 12 from Canada. France has two studios, and Denmark, Germany, Belgium, Romania, and Sweden all have one each in the top 100.

　　The Australians also secured a place in the rankings this year, with Tantalus Interactive--the creator of Pony Friends--at number 96 with £2.79 million ($5.51m).