July 18, 2019

Andrew Wilson
Chief Executive Officer
Electronic Arts, Inc.
209 Redwood Shores Parkway
Redwood City, California 94065

       Re: Electronic Arts, Inc.
           Form 10-K for the Fiscal Year Ended March 31, 2019
           File No. 000-17948

Dear Mr. Wilson:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended March 31, 2019

Consolidated Financial Statements
Description of Business and Basis of Presentation
Revenue Recognition, page 53

1.    Please quantify the amount of revenues attributable to your extra content
and in-game
      purchases, and if material, tell us your consideration of providing
additional disaggregated
      disclosures. We refer you ASC 606-10-50-5.
2.    Please clarify your disclosures that indicate sales of extra content are
accounted for in a
      manner consistent with the treatment for your Games with Services and
Online-Hosted
      Service Games depending upon whether or not the extra content has offline
functionality.
      Explain why your accounting treatment for the extra content depends on
whether or not
      your games have offline functionality.
3.    You disclose on page 48 that for games with services under the New
Revenue Standard,
      generally 75 percent of the sales price is allocated to the software
license performance
 Andrew Wilson
Electronic Arts, Inc.
July 18, 2019
Page 2
         obligation and recognized at a point in time upon delivery (which is
usually at or near the
         same time as the booking of the transaction), and the remaining 25
percent is allocated to
         the future update rights and the online hosting performance
obligations and recognized
         ratably over the Estimated Offering Period. Please help us understand
and provide us with
         a detailed analysis of how you determined the percentage of the
transaction price allocated
         to each performance obligation. Describe in greater detail the
methods, inputs, estimates
         and assumptions that you considered in allocating the transaction
price to the different
         performance obligations. We refer you to ASC 606-10-32-28 through 35.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Morgan Youngwood, Staff Accountant, at 202-551-3479 or
Craig
Wilson, Senior Assistant Chief Accountant, at 202-551-3226 with any questions.



                                                              Sincerely,
FirstName LastNameAndrew Wilson
                                                              Division of
Corporation Finance
Comapany NameElectronic Arts, Inc.
                                                              Office of
Information Technologies
July 18, 2019 Page 2                                          and Services
FirstName LastName