Shortly after iFixit tore down the iPhone 4S, iSuppli also took its turn with the iPhone 4S and evaluated the cost of the materials that go into the handset. According to its analysis, the iPhone 4S 16 GB costs US$188 in materials and and extra $8 to build, a dollar value that's close to the $187 of the iPhone 4. The 32 GB has a bill of materials of $207 and the 64 GB is at $245.
Inside the iPhone 4S, the most expensive part is the NAND flash memory which costs $19.20 in the 16 GB model, $38.40 in the 32 GB and $76.80 in the
