Each time a new gadget is launched someone tears the device up so we can all see what it looks like on the inside. The Pre received its obligatory teardown and now iSuppli is back with estimates on how much it costs to build the Pre.

The director of iSuppli teardown services Andrew Rassweiler and his team tore into the Pre and decreed that it costs Palm over $140 and perhaps as much as $160 to build the smartphone. The research firm points out that the number is preliminary, but more than early estimates of $138.

The most expensive component in the Pre is reportedly the LCD screen. The Pre torn down by iSuppli used a Sony screen, but the company says that other providers are probably used as well. The screen and its gesture supporting tech ring in at about $40.60 says iSuppli. The Pre also uses 2Gb of memory driving cost up as well.

[via BusinessWeek]