http://www.digitimes.com/bits_chips/a20061117PR200.html
Materials and manufacturing costs for the 20GB model exceed the suggested retail price of US$499 by a total of $306.85. For the 60GB version, costs exceed the US$599 price by US$241.35. And look what people are doing to them once they’ve got them out of the store:
Excellent sledge-hammer action.

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