Wow Sony is losing a lot of money on both versions of the PS3!

The combined materials and manufacturing cost of the PlayStation 3 is $805.85 for the model equipped with a 20Gbyte Hard Disk Drive (HDD), and $840.35 for the 60Gbyte HDD version, according to iSuppli’s Teardown Analysis service’s preliminary estimate of expenses in the fourth quarter. This total doesn’t include additional costs for elements including the controller, cables and packaging.