That budget puts the Skylanders-style toys-to-life game on par with the cost of a major motion picture, the publication points out.
Along with the $100 million budget comes enormous pressure for the game to be a success, according to an anonymous person who recently left Disney Interactive.
"It's a Hail Mary with a tremendous amount of pressure to be a hit," this person said.
Disney Interactive, the company's business unit that handles games, posted a loss of $58 million during the April-June quarter and was Disney's only sector to be in the red.
"If Infinity does well, it bodes very well for the bottom line of this unit," Disney CEO Bob Iger told analysts in February. "If it doesn't do well, the opposite will be the case."
Disney Infinity hits the Xbox 360, PlayStation 3, PC, Wii, Wii U, and 3DS on August 18. Two new mobile companion apps for the game were announced this week.