iSuppli calculated the real cost of production of apples new iPhone 3GS and they figure that cost of manufacture of the iPhone 3GS is $ 179.

The difference in price (only $ 5 compared to the iPhone 3G) is justified by the change of the chip on the Broadcom Bluetooth / FM / WiFi. As for the 16GB flash memory this year Apple has managed to buy a $ 24, a price obviously lower than last year. Below you will find all the components and their money:

Obviously we are talking only of the cost of production and materials. We have to add patents, the studies for research, advertising, distribution and more..