Researchers at iSuppli typically conduct teardown analyses of popular consumer electronic devices to estimate their costs and identify key suppliers. iSuppli based on its preliminary estimates has reported that the Palm Pre will cost about $138 to build. This analysis is an estimate, however, because there is not yet a product to tear down. That would amount to 46% of the $300 iSuppli expects Palm to charge Sprint for the device; Sprint is likely to sell the handset for $200, after a $100 subsidy, iSuppli speculates. Palm declined to comment on iSuppli’s analysis.

Here is the cost breakdown as reported by the iSuppli analyst Tina Teng.

• So far, iSuppli has been able to identify two suppliers; Chipmaker Texas Instruments supplying Palm with an $11 applications chip from the so-called OMAP family of chips aimed at handsets, and wireless-chip maker Qualcomm being the supplier of a set of wireless chips that will let the Pre run on Sprint’s wireless voice and data network. Other suppliers are not definitively known.
• The screen and components related to the multitouch-enabled display will be the primary cost-driver to manufacturing the Palm Pre, amounting to $39.51, or almost one-quarter of its overall components cost
• The Palm Pre would have at least eight gigabytes of flash memory, adding $15.96 to the materials cost.
• Wireless components from Qualcomm will add another $15.41.
• A 3-megapixel camera, possibly supplied by Aptina, a unit of chipmaker Micron Technology, is expected to cost $12.39
• Also estimated are some non-hardware-related costs that Palm might incur.
• Licensing software and royalties on patents probably amount to $22.61

Now, Palm just needs to get the handset to market. This week, Sprint ran full-page ads in several newspapers showing the Pre. Meanwhile an enthusiast Web site, everythingpre.com, reported a rumor saying that the first shipment of the device left Hong Kong on Apr. 28 aboard a UPS (UPS) plane to Louisville. There is also speculation Palm may seek to try to steal the thunder of rival Apple by releasing the Pre before the next iteration of the iPhone is announced. Apple has said it will release version 3.0 of its iPhone software by the end of June and is expected to unveil a new iPhone around the same time.

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