Teardown Reveals Manufcturing Cost of Apples's iPhone 3GS

"The entry-level, 16Gbyte version of Apple's new iPhone 3G S carries a BOM cost of $172.46 and a manufacturing expense of $6.50, for a total of $178.96," said Andrew Rassweiler, director and principal analyst, teardown services, for iSuppli.
The table and cost data presented in this article consist only of the iPhone 3G S's BOM. The total does not include other costs, including software development, shipping and distribution, packaging, royalty fees and miscellaneous accessories included with each phone.

Apple iPhone 3G S Major Components and Cost Drivers (U.S. Dollars)

Manufacturer	Multi-Source Probability	Component Description	Cost
Toshiba	High	Flash Memory NAND, 16GB, MLC	$24.00
	High	Display Module 3.5" Diagonal, 16M Color TFT, 320 x 480 Pixels	$19.25
	Medium	Touch Screen Assembly Capacitive, Glass	$16.00
Samsung	Low	Application Processor ARM Core, Package-on-Package	$14.46
Infineon	Low	Baseband HSDPA/WCDMA/EDGE, Dual ARM926 and ARM7Core	$13.00
	Medium	Camera Module 3 Megapixel Auto-Focus	$9.55
Samsung (with Elpida die)	High	SDRAM - Mobile DDR 2Gb Package-on-Package (Mounted on Application Processor, Two Die)	$8.50
Broadcom	Low	Bluetooth/FM/WLAN Single Chip, WLAN IEEE802.11b/g, Bluetooth V2.1+EDR, with FM and RDS/RBDS Receiver	$5.95
Numonyx	High	Memory MCP 128Mb NOR Flash and 512Mb Mobile DDR	$3.65
Infineon	Low	RF Transceiver Quad-Band GSM/EDGE, Tri-Band WCDMA/HSDPA, 130nm RF CMOS	$2.80
Infineon	Low	GPS Receiver Single Chip, 0.13um, with Integrated Front-End RF, PLL, PM, Correlator Engine and Host Control Interface	$2.25
Infineon	Low	Power IC RF Function	$1.25
Murata	Low	FEM Quad-Band GSM, Tri-Band UMTS Antenna Switch and Quad-Band GSM RX RF SAW Filters	$1.35
Dialog	Low	Power IC Application Processor Function	$1.30
Cirrus Logic	Low	Audio Codec Ultra Low Power, Stereo, with Headphone Amplifier	$1.15
Rest of Bill-of-Materials*			$48.00
Total Bill-of-Materials			$172.46
Manufacturing Costs*			$6.50
Grand Total			$178.96
*Estimated Pending Complete Analysis

Apple iPhone 3Gs Other Noteworthy Components

Manufacturer	Multi-Source Probability	Component Description
STMicroelectronics	Low	Accelerometer MEMS 3-Axis, ?2g/?4g/?8g, Digital Output
AKM Semiconductor	Low	Electronic Compass 3-Axis, with Built-In ADC, DAC, Amplifier, Temperature Sensor and 8-Bit Digital Output

Source: 3G.co.uk