iPod touch is more than an iPhone without a phone

Here’s a great LINK to Apple’s Bill of materials (BOM) and direct conversion cost estimate for the Apple iPod touch (US$)

 

“On the outside, Apple's iPod touch looks a lot like its iPhone. On the inside, there's a strong resemblance too, but a dissection conducted by iSuppli's Teardown Analysis service reveals the touch sports a distinct design and unique advancements compared to the iPhone….”