Research firm iSuppli took one of Apple's new iPod nano players apart to investigate the cost of the materials used in this new gadget. The firm claims the 4GB version costs Apple about $58.85 and the 8GB about $82.85:
The BOM of the new 4GB model is 18.5% lower than the US$72.24 direct materials cost of the previous version of the nano released in late 2006. The new product has the lowest BOM of any member of the nano line analyzed by iSuppli.
iSuppli's estimate of the new nanos' BOMs is strictly limited to costs for components and other materials used to construct the product. iSuppli noted that the estimate does not include costs for manufacturing, software, intellectual property, accessories and packaging. The BOM figures also do not include research and development costs, since such data cannot be derived from a teardown and component analysis.