After that the Apple A4 SoC (the iPhone 4’s brain) is estimated to cost around $10.75.
Most other components, such as the gyroscope and accelerometers really only cost a few dollars each. But there are a number of these kinds of components in the new iPhone 4!
$188 is in line with the cost of the iPhone 3GS, which was rumoured to have a Bill of Materials of $179 when it was introduced. The “BOM” for the 3GS has now dropped to around $134.
Do you think the iPhone 4 is too expensive now you know how much its bits cost? Let us know your view in the comments.