Samsung's Galaxy Tab carries a hardware bill of $205 (£128), according to a recent teardown report from hardware analysis firm iSuppli.
Chief among the costs are the 7-in LCD touch-screen display at $57 (£35), followed by the embedded storage and system memory at $51 (£32).
Also factoring into the cost are various mechanical hardware components, the onboard gyroscope and the internal battery.
In terms of cost to build, iSuppli said that the Galaxy Tab stacks up well with the Apple iPad. The firm estimates the hardware costs of the 16GB 3G iPad model at $264 (£165).
The iPad display alone costs $98 (£61), nearly as much as the Galaxy Tab's two most expensive components combined.
The difference in materials also reflects a difference in quality and intended market, according to Andrew Rassweiler, iSuppli's principal analyst and director of teardown services.
"Instead of matching up with the iPad on a feature-by-feature basis, the Galaxy Tab really is larger version of Samsung's Galaxy S smartphone," he said.
"While the design approach makes the Galaxy less expensive to produce than the iPad 3G, it also makes for a product that lacks the same usability."
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