iSuppli has released its estimate of the sixth-generation iPod nano’s Bill of Materials (BOM) cost. The company tore apart the low-end 8GB version, and found that the device’s flash storage and RAM represented the highest materials cost at $14.40. It was followed by the display/touchscreen module, estimated to cost $11.50, the ARM processor, at $4.95, and a number of other smaller components, including a Cirrus Logic audio chip, which were grouped together for a total cost of $3.49. Over all, iSuppli estimates the BOM cost of the 8GB iPod nano 6G to be $45.10, including manufacturing costs. As always, these estimates are not exact, and do not include any R&D, marketing, or shipping costs.
iSuppli estimates iPod nano 6G cost to be $45

Charles Starrett
Charles Starrett was a senior editor at iLounge. He's been covering the iPod, iPhone, and iPad since their inception. He has written numerous articles and reviews, and his work has been featured in multiple publications.