Rumors about the Pre being cheaper than the iPhone 3G have popped up frequently in the last months – and could actually be true if iSupply’s preliminary analysis turns out to be correct.

According to them, the hardware of the Pre will cost about 140USD to build. Add in about 25 bucks for software, and we end up at about 170…which means that Palm earns over 100 dollars per piece if Sprint ends up paying 300 USD a box.

Of course, the teardown was not conducted with an actual unit – but they will IMHO only get lower over time…

via BusinessWeek

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