A tear-town by reveals that the Nexus One carries a Bill of Materials of $174.15 based on a preliminary estimate from their team. This is the likely actual costs of the components themselves and doesn’t allow for other expenses such as manufacturing, software, box contents, accessories and royalties.
The report breaks down individual components in the device showing the Qualcomm processor ($30.50) and the AMOLED display from Samsung ($23.50) to be the top two most costly items.