Apple may have given the iPod nano a capacity and screen size bump when it introduced the latest model earlier this month, but the company still seems to be raking in a tidy profit from the device. According to an iSuppli report quoted by BusinessWeek, parts inside the $149, 4GB iPod nano model only cost Apple a total of $58.85—just 39.5% of the full retail price. That proportion is almost exactly the same with the $199, 8GB model, parts for which cost $82.85 according to iSuppli. In that case, the parts amount to 41.6% of the full retail price.
Apple is no stranger to wide margins on its flash-based players. iSuppli's past teardowns suggest parts for the original 2GB, $199 iPod nano that launched in 2005 cost Apple $90.18, while parts for the 4GB, $199 iPod nano that came out last year added up to $72.24. (Thanks to DailyTech for the link.)