iSuppli.com has estimated that the new 8GB iPod nano has a bill of materials at $43.73. This is the second-lowest BOM of all members of the iPod line. Only the 4G generation product had a less expensive BOM, at $40.80.
Instead of piling on features, as so many brands do with their latest products, Apple with the sixth-generation iPod has maintained or even removed some attributes in order to fit the form factor and function desired,” said Andrew Rassweiler, director and principal analyst and teardown services manager, for iSuppli. “This has enabled Apple to offer the smallest iPod including a touch screen, while keeping component costs to a strict budget.