The Guts of a Nexus One Cost $174.15
How much would the ingredients for a Nexus One Cost?
It didn't take long for various websites to tear apart Google's Nexus One just to see what was inside. iFixit posted a tear-down video so we could see all the parts for ourselves and now iSupply has priced all the components to come up with an overall cost of parts for the device.
Just as a quick reminder, Google is selling the device through T-Mobile for $179. That's thanks to a massive subsidy from T-Mobile though, as purchasing the device direct from Google will cost you a wallet-rattling $529. You don't need us to tell you that that's a lot of money for a cell phone.
So just how much does it cost Google to build a Nexus One? According to iSupply, the Bill of Materials (BOM) comes to $174.15. Put your eyes back in your head for a moment and consider that this price does not include other expenses such as manufacturing, software, box contents, accessories and royalties.
You can read all about the different components in a Nexus One here.

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Wow I could build a smartphone that's twice as powerful as the nexus for the same price, or less! Just need a tiny motherboard...
I'll carve a casing out of wood, and test it myself!!