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G-Phone: BOM=$144
dailywireless.org — ... iSuppli said its “bill-of-materials” estimate of $144 does not include costs for software, research and development, manufacturing or accessories, and was based on a cost model rather than a physical examination of the phone. ...

iSuppli: G1 Beats iPhone 3G BOM $143 v. $172
Cult of Mac — ... Google’s Android-based G1 cell phone cost $143.89 to build, less than Apple’s iPhone 3G, according to iSuppli Corp. A teardown of the 8GB iPhone 3G’s discovered the bill of materials for the Apple handset was $172, iSuppi analyst Tina Teng told Cult of Mac. Nearly 20 percent ($28.49) of the G1 hardware costs are in the ARM processors used for multimedia and modem, iSuppli announced Tuesday. In October, Intel blamed the ARM for speed problems with the iPhone 3G. The G1’s 3.2-inch touch-sensitive display ...

T-Mobile G1 Cheaper to Build Than An iPhone
Wired: Gadget Lab — ... flat touch-sensitive screen with HVGA resolution at 320 x 480 pixels. The phone's 3-megapixel camera represents about 8.5% of the total cost. Though the G1 user interface is "above industry average," Tina Teng, senior analyst, wireless communications for iSuppli says the phone's industrial design and finish lacks the wow factor of some of its slicker competitors. The G1 is priced at $180 with a two-year contract compared with $200 for an iPhone. iSuppli G1 Bill-of-Materials Cost Photo: Jon Snyder/Wired.com ...

GPhone 10 Percent Cheaper, Uglier Than iPhone
Digital Daily — T-Mobile’s G1, the first smartphone based on Google’s Android operating system, really is as cheap as it looks. According to a new theoretical tear-down by research firm iSuppli, the G1 costs about 10 percent less to manufacture than Apple’s (AAPL) iPhone 3G. The estimated bill-of-materials for the G1: $144. The estimated bill-of-material for Apple’s eight-gigabyte iPhone 3G : $160. Now, iSuppli’s estimated bill-of-materials for the G1 is based on component and materials costs alone. It doesn’t account ...

T-Mobile G1 Costs $144 to Manufacture
Android Phone Fans — ... - this doesn’t include R&D and we KNOW that companies aren’t having the easiest time integrating Android into their handsets. Plus, this is how much the materials cost and doesn’t take the manufacturing, transportation, assembly and stuff like that into consideration. We would also say it doesn’t take software costs into consideration but… in case you forgot… Android is free Here is their full report copied/pasted from iSuppli.com: ...