Research firm iSupply estimates Sony spends up to $840 to manufacture the premium Sony PS3 model. The PS3 sells for $600 so Sony is selling them at a less of roughly $240.
The Reality Synthesizer (the GPU?) from NVIDIA is one of the most expensive individual components, it's priced at $129. The second most expensive component is the Blu-ray drive which costs Sony about $125 per unit.
The Xbox 360 console from Microsoft costs $323 to make, these days.