A second physical teardown evaluation has confirmed earlier reports of the cost of a 3DS' components at $100.71 (£62.83) including manufacturing.
Last week, a similar teardown by UVM Tech Insights estimated the total cost at £61.76 with an estimated cost to retailers of £170.
The latest piece by piece deconstruction, by IHS iSuppli reveals individual component cost evaluations as well as an overall cost, unsurprisingly singling out the dual-screen display as the costliest.
The addition of 3D to the dual screen unit is estimated to have only cost an extra $11.85, although that still represents the single largest gain in component cost over the DSi. Full details of the breakdown are below.
Component3DS CostDSi CostDisplays and touch screen$33.80$21.95Mechanical/Electromechanical$20.81$19.44Apps Processing$10.02$8.71Memory$8.36$3.61User Interface$6.81$3.98WLAN$5$5.50Cameras$4.70$4.70Pow er Management$3.63$2.05Battery$3.50$1.70Box Contents$3.48$3.70Other$0.60$0.44Overall component cost$100.71 (£62.83)$75.58 (£47.37)Manufacturing$2.54$2.54Overall Total$103.25$78.12

http://www.gamesindustry.biz/article...tial-valuation