180€
N3DS is about the same, but it is harder to find the right firmware, and a gateway is anywhere from 70€ to 80€.
You don't need the gateway do you? I have an O3ds with 7.2 and all I needed was a 64gb SD card for my games . I didn't know you couldnt use the internetbrowser to mod the new3ds, maybe now I won't feel so bad about spending 120$ on an O3ds.