Nintendo emailed me this morning that the 3DS eShop is finally available for use to browse and download games to the 3DS. Frankly I think this is something that Nintendo should have had ready since the 3DS was released a few months ago. The eShop is offering a free 3D version of the classic game Excitebike along with other game boy games such as Super Mario Land and Alleyway as well as some newer games like Plants Vs. Zombies. Netflix will also be made available to subscribers that will be able to watch movies in 3D.
More @ 3DS eShop.