Light & Wonder Inc (Light & Wonder) is a cross-platform global games company. It specializes in creating immersive gaming content and provides gaming machines, content management systems (CMSs), and table game products and services to licensed gaming entities. It also offers social casino and online games, including casual gaming, to retail customers. Light & Wonder operates in the gaming, social gaming, and iGaming industries.

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Light & Wonder's R&D arm is focused on evolving and developing its product lines and service offerings by creating differentiated products, hardware, and systems technology to enhance player entertainment and customer profitability. The company emphasizes developing game content and franchises across its Gaming, SciPlay, and iGaming segments, and expanding the use of digital technologies to increase cross-platform play. The company's gaming machines are designed and programmed by internal engineering staff, and game content is developed by internal game development studios. The R&D units of the company are located in Las Vegas, Nevada; Chicago, Illinois; and Bangalore, India for Gaming R&D. SciPlay personnel are located in Austin, Texas; Cedar Falls, Iowa; and Tel Aviv, Israel. iGaming R&D personnel are based primarily in the UK, Greece, and India. The company also has game development studios in Las Vegas; Sydney, Australia; Bristol, England; Montreal, Canada; Pune, India, and additional R&D staff in Reno, Nevada, and various other smaller locations. These units are responsible for managing the company's R&D activities, including game design, programming, and content development. In FY2025, the company incurred expenses of US$252 million on its R&D, which as a percentage of sales, stood at 7.6%.