A new tear-down of the PlayStation Vita has revealed the approximate cost of its parts. A report by UBM Tech Insights, breaks down the components in the Vita, which add up to an estimated value of $160.
The Vita is available in two SKUs, at $250 for WiFi-only and $300 for 3G. This means that if estimates are true, Sony could be making as much as $90 in profit on the system’s WiFi-only model, and $40 from the 3G model. For comparison, the 3DS, which launched at $250 and later dropped to $170, has roughly $100 worth of raw materials.
[IGN]