iSuppli in a full version of its cost teardown for the Motorola Xoom claimed it was even more expensive than thought. It put the pure cost of the Android 3.0 tablet at $359.92, or nearly $40 more than the $320 estimated for a 3G iPad with the same 32GB of memory. The actual gap was likely to be wider still as the iPad cost came from April 2010 and would have decreased for Apple over the past year.
