TouchPad teardown: it costs $328 to make, $10 more than the iPad 2
extremetech.com
iSuppli breakdown is here: http://www.isuppli.com/Teardowns/News/Pages/HP-TouchPad-Carries-$318-Bill-of-Materials.aspx
extremetech.com
The odd thing is that iSuppli has the enclosure etc. at $35 for the iPad 2 and $30 for the TouchPad. I have a really hard time putting any faith in that number, since it's not like components where you just look up the price. Did iSuppli really figure out how much it would cost to make a custom machined aluminum case?