Still, the cost of parts can sometimes give us a general idea of how much a company is making off of a certain product. We usually don't get a component price listing until well after the device has been launched and torn apart. However, David Carey, VP of technical intelligence for UBM TechInsights, told Eurogamer that he estimates the cost of the system's raw materials to be about $101 per unit ( £62-ish). This figure represents a $15 (about £10) increase over the DSi.
When asked for comment on the figure, Nintendo said, "Total rumor and speculation. No comment." So we won't find out how close Carey is to the actual figure for another couple of weeks, when a teardown and analysis of all parts has been carried out. If he's right, Nintendo's got an extra $148 per unit to cover marketing, R&D, and production costs.
The pricing of the 3DS has been a source of debate in the run up to Sunday’s launch, as it’s $100 more than the DS was at launch and $70 more than 2009's DSi. While some believe it’s simply to expensive to even think about buying, others feel it’s a fair price considering all the R&D Nintendo has poured into the new technology.
Is $250 too much to ask for the 3D handheld? Let us know in the comments below!
Analysts Estimate Nintendo 3DS Parts Cost $101
By Jane McEntegart - Source: Eurogamer

Try to be a little bit more polite next time.
I wonder if they're afraid the system won't be a huge hit and want to bring in more money per console sale in an effort to hedge their bet on the system. Or, perhaps (a more optimistic take) they believe the system is so unique that people will pay the higher price?
I'm guessing when Sony comes out with the PSP2, Nintendo will drop the price. That would be a good way to now to pay off expenses now (by milking early adopters) so they can cut costs down the road.
I will say this, if they're actually making money on their hardware, instead of breaking even/taking a loss, it kind of makes their whole thing about remotely bricking hardware stink even worse than it does. Which reminds me, that's the other reason I won't buy one. I'm really getting sick of this "you paid money for it but you don't own it" mentality that more and more companies seem to be trying to get away with.
I don't see myself pirating games, but I could see myself trying my hand at writing one of my own. Better hope Nintendo doesn't notice!
ill wait till there 2 or 3rd generation 3ds then i might think about it, its a bit hard to justify spending that much money on a handheld
when an xbox 360 console is only $199 compared to the $250 of the 3ds
which would you rather have
Sony has a lot of interests other than the gaming industry, so they have a lot more to gain from underpricing a console that could push their other technologies. Sony wanted Blu Ray to win the format war, ps3 helped them do that. It also encourages purchasing Sony 1080p 3d TVs and content from Sony's movie/music divisions. Nintendo doesn't care about selling you a TV or buying the latest media, they just want you gaming.
It's a bit pricey for kids, sure, but considering how many people are carrying around 600 dollar smartphones, it's actually quite affordable in comparison.
BTW the whole "Nintendo will brick your system" business is from a retailer, not from Nintendo's official policy, so get over it already. Nintendo warns that if you mod your system, it could be bricked. The same is true for any console, messing with it could lead to bricking, and no retailer is going to take it back. The same is true for jailbreaking your phones as well, read the disclaimer, your warranty is void afterwards. When Nintendo actually bricks something with a firmware update, then you can judge them for it. Until then, they haven't said anything. And don't bother whining if they only target piracy specific mods, if you lose your 300 dollar console because you ripped off 500 dollars worth of games, I don't feel bad for you in the slightest. That's the risk you take.
There are two issues which make this post intensely retarded.
I'll let you try to spot them.
OT: Considering the most entertaining looking things I've seen come out of this are ports, yes, it most likely is too expensive.
The value of a particular item has nothing to do with the sum of the cost of the parts you need to build it. If you started a business based on the theory of these articles, you would be bankrupt before your product ever made to the stores. That is a fact, not speculation.
threw in a few slightly powerful chips, a 3d screen, and a thumbstick, and that justifies the $250 pricetag? fuckin BS
Yes it's expensive, No I won't be buying one.
But I'm never the one to buy Nintendo stuff, My brother is though.
I think 3D LCD's are pretty easy to create (with a ribbed plastic surface).