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iSuppli has dismantled Amazon’s digital reader and determined the estimated price of the components is $185.49–or roughly half the Kindle 2′s retail price of $360.

That figure doesn’t include the fee Amazon pays Sprint for the Kindle 2′s wireless service, the manufacturing, cost of intellectual property, royalties and licensing fees, shipping, marketing; and other channel costs.

C/Net estimates Amazon is making about $100 on each unit, give or take $10.

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