Two More Teardowns Look Inside Microsoft Surface and Amazon Kindle Fire HD
"With a base price of $499 for a 32 gigabyte Surface without the Touch Cover accessory, IHS estimates that the cost of components used to build it amount to $271 for a starter 32GB model, without the cover. The main components include a Tegra 3 processor chip from Nvidia, and a display and memory chips from Samsung. (Of course, Microsoft is probably buying memory chips from more than one vendor.)""The Touch Cover, which my colleague Walt Mossberg liked in his review of the Surface, costs $120 when purchased separately, and is bundled with the higher-end models.
Rassweiler estimates the cost of the parts used to build the Touch Cover at about $16, making it appear to be pretty profitable. "