The most expensive part is the 1GHz Snapdragon CPU from Qualcomm which apparently accounts for around $31. The 3.7″ AMOLED screen from Samsung is estimated at around $24, also being one of the more expensive parts of the phone. The 3rd most expensive part is the memory, also from Samsung, which comes in at around $21.
For comparison, iSuppli estimated the manufacture price for iPhone 3GS – when first launched – to be $179, a tad more expensive than Nexus One.
A very important thing to remember about those prices, they don’t include the billions of hours spent on research & development on either of the phones. Well, maybe not billions of hours, but many hours.
Multitouch be gone!
On a side note – Google now confirms that they’re shipping the same phone both to the US and UK, which means the European version will not have multitouch.
Motorola Droid didn’t support multitouch in the US either but the European version did. For some reason, Nexus One does not ship with multitouch overseas. Apple apparently patented the multitouch technology (or something like that), but several is said to believe that the patent is only valid in the US.
Why Nexus One arrives in Europe without multitouch, I don’t know.