Nintendo is at work testing what appears to be the upcoming 3DS, possibly in association with the US Federal Communications Commission.

An image of what appears to be a Nintendo DS test kit or development station stripped down to the motherboard was found by WirelessGoodness, and further analysed by Digital Foundry.

What’s interesting to note is the different sizes of the two screens on display. The top screen is in widescreen, whith the bottom screen featuring the standard 4:3 ratio. It appears that the top screen will be using Sharp’s auto-stereoscopic 3D technology, with the bottom screen running without 3D functionality.

The 3DS is set to appear at this year’s E3, and we’ll be bringing you coverage of the entire event, both on-site and online. More news of the 3DS when they surface.