Component research company, iSuppli, just released information related to the iPod Nano’s current profit margin. The numbers below don’t account for various other costs in the production process, only the part by part costs.

iSuppli estimates the bill of materials (BOM) at $58.85 for the 4 GB nano and $82.85 for the 8 GB version. Apple sells the 4 GB model at $149 and the 8 GB model at $199.

Source: Teardown Reveals Nano Component Changes, Cost Reductions

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