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http://gamepro.com/news.cfm?article_id=111849

here is an interesting article estimating the price of both system feel free to discuss

I personally think the 840 break down price of PS3 is full of it.

imagine sony able to sell their prediction of 6 million on march, I'm sure they'll aim for 9 million of june or july figure if they meet their 6 million march goal. 

 now if that 840 price tag is only production cost not include shipping,retail and all other cost before get to consumers hand, that'll be around a $300 loss per system. 

Now lets do a simple math, 9 million times $300, yea a company willing to lose 2.7 billion.  the number just dont make sense even if its a $200 lost. 

I personally think the PS3 cost 550 to 600 range to make, company love to jack up numbers, especailly when they are buying their parts from their other divisions, no one will know the true value of that item.