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A new teardown analysis of the iPhone 4S claims that the parts for the 16GB version of Apple's iPhone 4S cost $188, or just 50 cents more than the iPhone 4.



From Apple Insider:
As noted by AllThingsD, IHS iSuppli conducted the breakdown to arrive at this year's numbers. The bill of materials for the 16GB, 32GB and 64GB iPhone 4S models estimates costs of $188, $207 and $245, respectively. iSuppli's estimate for the 16GB iPhone 4 last year was $187.51.

According to the report, the iPhone 4S's dual-core A5 processor costs $15, while the new dual-mode Qualcomm chip brings the cost of the cellular chipset to around $14 to $15.
  iPhone 4S breakdown estimates same $188 cost as iPhone 4