iPhone 4S Production Cost of $188 Same as iPhone 4

The iPhone 4S was the subject of a recent teardown analysis in order to track down all the component suppliers and accurately estimate its production cost.

The research was done by IHS iSuppli, with the bill of materials for the 16GB, 32GB and 64GB models having estimated costs of $188, $207 and $245, respectively, AllThingsD reports. Last year the iPhone 4 16GB was estimated by the same firm at $187.51.

The A5 dual-core processor is estimated to cost just $15 a piece, though the identity of the manufacturer has been the subject of much speculation. Analyst Andrew Rassweiler noticed "the markings are the same as what we saw in the iPad 2," which points to Samsung as the manufacturer.

However, due to fierce legal battle between the two giants, Apple could be shifting away from the South Korean manufacturer for future CPUs, possibly to TSMC.

The 8MP camera is thought to have cost Apple $17.60. The reviewers said this component was the hardest to track down, they discovered previously a Sony sensor, but Largan and Omnivision are also among the candidates.

Apple Chief Financial Officer Peter Oppenheimer discouraged such cost estimates last year, when he was asked to confirm the production costs for iPhone 4: "Let me begin by suggesting that you don't put a lot of credence in these third-party reports that you see." (Just a bit, maybe?)

You can still enroll in our competition to win an iPhone 4S by answering a very simple question before the 21st of October. Terms and conditions as well as the other details are here.