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letsdance said:
isupply just came out with another estimate...

Ps3 cost reduction > Ps3 price reduction

Can I get an apology?

That's materials/assembly for the console only (which is all iSupply teardowns cover), being a $37 loss.  Doesn't include controller, cables, boxing, manuals, etc, so overall production costs are likely closer to say a $45 loss.  And that's in terms of MSRP, retail buys in the consoles slightly cheaper.

They'd probably be breaking even on the 250GBs though. 

We do have 2 legitimate estimates now though, and iSupply's is more recent (Dec 2009), so it's probably the better one to go with.