We define a FPGA conversion break-even point as being the number of devices you need so that your savings equals the ASIC NRE investment.  Mathematically, this becomes:

Break-Even Volume =                     NRE Charge                      
                                          (FPGA Unit Price – ASIC Unit Price)    

The following tables list a number of different CPLDs and FPGAs, and the estimated breakeven volume for each part. In general, if your volumes exceed the breakeven volume in 6 to 9 months, then a FPGA conversion into an ASIC makes economic sense for you. Click the link corresponding to your FPGA to view the breakeven volumes.