Nintendo DSiWare Nintendo DSiWare and any related save data stored in the system memory will be transferred.
Nintendo eShop Account History and Balance The Nintendo eShop accounts of the two systems will be integrated into one, situated on the new system. The balances of the two accounts will be added together, and all previous downloads from both accounts will still be available.
Save data of pre-installed software Your friend list, photos in Nintendo 3DS Camera, Nintendo 3DS Sound files, Mii characters from Mii Maker, and StreetPass Mii Plaza data will all be moved to the target system.
Nintendo DS software settings Any settings related to Nintendo DS software e.g. Internet connection settings, will be transferred.
SD Card data This data is not transferred during the process; however, the data stored on the SD Card of the original console can be used once the transfer has been completed simply by removing the SD Card from the original system and inserting it in the new one.