Nintendo executive vice president of sales and marketing, Scott Moffitt, believes that the company's core strategy towards handheld gaming is "fundamentally different" from Sony's.
According to the Nintendo executive, the key difference is that Nintendo 3DS focuses on portable quick fix gaming, while Sony is more interested in mimicking the home console experience.
"On the handheld side, we're heading in a very different direction than PlayStation with Vita," he said.
"It really comes back to, in my opinion, the core strategy. I believe their view on the market is that the handheld gaming occasion and the home gaming occasion are one in the same, that people just have the desire to keep continue playing their home console game when they leave the house."
"And our philosophy, our belief, our strategy, is that we believe it's kind of a different occasion. The moment of time you're willing to play, the amount of time you [are] able to play when you're away from home is different and your gaming behavior is different."
Nintendo 3DS sales are not as impressive as the original DS's, but they are very good. The handheld is estimated to have sold 170,000 units in USA in July 2013. On the other hand, Sony didn't reveal PS Vita sales figures but it did confirm that the handheld "is not performing that well."