We’re used to seeing gadgets torn apart and the sum value of their parts totted up, but it’s only the most hype-producing of tech that prompts such estimations prior to actual release.  iSuppli have analyzed the known specifications of the Palm Pre, and come up with a build cost of just $138.

Given the assumption is that Palm will charge exclusive carrier Sprint $300 per handset, and that Sprint will retail the Pre for around $200 after a rebate, the analysts figure Palm’s overall cut being a healthy 44-percent, after paying for software licensing and royalties.  iSuppli has used the two known suppliers – Texas Instruments for the Pre’s OMAP processor, at $11 a piece, and Qualcomm for the wireless connectivity, at $15.41 - and then extrapolated the rest.

The most expensive component is expected to be the multitouch-capable screen, and iSuppli have come up with a figure of $39.51, while the 8GB of flash storage comes in at $15.96 and the 3-megapixel camera at $12.39.  Patents and royalties are figured at $22.61, though the analysts have declined to comment on which companies it believes Palm will pay out to.

[via Business Week]