Sony Online Entertainment and Wizards of the Coast have announced a new collaboration: Magic: The Gathering - Tactics, a new turn-based strategy game for PC and PS3 set in the universe of the card game. Tactics puts players in control of "dramatic 3D figures" in single-player or online battles, with spell cards taken from the Magic series. Of course, it's not Magic without frequent, additional purchases, and SOE promises "regular content expansions," which will no doubt become a de facto requirement for highly competitive tournament play. The game is being developed by SOE's Denver studio, and will be out on PC in early 2010, with the PS3 release to follow.