iSuppli has published the BOM (Bill Of Materials) for the Nexus One which essentially lists all the hardware components that go into building the Nexus One. The grand total is $174.15 in supplies but keep in mind this does NOT include assembly, manufacturing costs, inventory costs, transportation of parts, etc…
Here is the full list:
Interesting to note the most expensive elements:
It would be even MORE interesting to see how manufacturing costs, R&D and everything else associated with making a phone plays into the total cost, but unfortunately we’ll never find that sensitive information out.