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Kwaad said:

The BluRay drive cost roughly 200$ at launch. I'm guessing it costs around 100$.

I would say that the 60gb PS3 costs sony roughly 550-600$ after the price drop from the 65nm die size. 


I don't think anyone is in much of a position to actually estimate the current manufacturing cost on a PS3 (except for Sony executives that is). I believe that it is likely that, since Sony knew they were going to get certain cost reductions quickly, the $600 price was choosen to (at least) break even. The risk Sony faces is that they have already made most of the easy cost reductions (65nm, emotion engine, Blu-Ray production scaling), certain components have fixed costs (Hard-Drive), and it will be awhile before they are able to make any further big reductions (45nm process is 12 to 18 months away); if they reduced the price at this point in time they would probably be set up for long term losses.