Research firm iSuppli today announced the results of its teardown of the new 16 GB iPhone 3GS, estimating the device's parts cost at $172.46, with an additional $6.50 in manufacturing costs bringing the total cost to $178.96. The data compares to a total cost of $174.33 for the 8 GB iPhone 3G at its launch in July 2008. iPhone 2G was about $226, Palm Pre costs $170.

Here is a complete list:

via isuppli and macrumors