http://www.3dsemulator.com/
Play Nintendo 3DS on Windows PC, Mac and Linux.
Nintendo DS emulators like No$GBA, DeSmuME, NeonDS and iDeaS can be considered partial 3DS emulators as they already do emulation of the DS-MODE and DSi-MODE part of the N3DS. Nintendo 3DS has backward compatibility with NDS, DS Lite and DSi games (all of their backups are known as .NDS roms). Similarly the best NDS game (nds rom) emulator NO$GBA started out as Gameboy Advance emulator back in 2002 and only gained partial DS compatibility with version version 2.1 that was released in May 17, 2005!

还没破解，现在肯定玩不了，不过可以看看