There's more than meets the eye with Apple's newest iPod nano, and the iSuppli Corp. Teardown Analysis service says that Apple has "remastered" the $199 4GB music player's bill of materials cost to $72.24, down from the $89.97 parts cost for the first-generation 2GB nano.
The most significant new part is a Samsung system-on-a-chip (SoC) based on a ARM Ltd. processor, which also incorporates a flash disk controller that required a separate part before. The result? Lower cost and power savings, too. ISuppli saw no such parts substitutions in the new version of the video-enabled iPod, noting that the only difference was a brighter screen.