Nov 2, 2010 07:14 GMT  ·  By

Galaxy Tab GT-P1000, Samsung's first Android-based tablet PC, carriers a Bill of Materials (BOM) of $205.22, a recent report from iSuppli states. According to the company, this report is based on preliminary results from iSuppli’s Teardown Analysis service.

When compared to the the 16Gbyte 3G version of the iPad, the Samsung Galaxy Tab costs significantly less to make, since iSuppli estimated that Apple's device costs $264.27 to make.

According to the research firm, the Galaxy Tab can be seen as a large-scale smart phone, and not as a true competitor to Apple iPad, which also explains, in a way, the reduced cost of materials.

When comparing the two devices, iSuppli states that Samsung's tablet PC's materials are cheaper courtesy of the smaller display, which also sports a lower resolution.

“Instead of matching up with the iPad on a feature-by-feature basis, the Galaxy Tab really is larger version of Samsung’s Galaxy S smart phone,” said Andrew Rassweiler, director, principal analyst and teardown services manager for iSuppli.

“While the design approach makes the Galaxy less expensive to produce than the iPad 3G, it also makes for a product that lacks the same usability.

“The Galaxy Tab’s screen resolution, size and technology are not at the same level as the iPad. This is a critical difference, given the fact that the display is a key differentiating factor for the iPad.”

However, the Galaxy Tab does come to shelves with a series of features that are not present with the Apple iPad, including the gyroscopic Microelectromechanical Systems (MEMS) sensor, which might be use for gaming.

Moreover, the slate sports both a 3-megapixel photo snapper on the back, and a 1.3MP front-facing camera for video conferencing.

Not to mention that the device comes right from the start with support for Adobe's Flash Player, so that users can enjoy enhanced web browsing capabilities, something that lacks from the iPad.

The combined materials and production cost for Galaxy Tab rises to $214.57, as the device comes with a manufacturing cost of $9.35.

iSuppli estimates that the most expensive part in Galaxy Tab is the touchscreen display, with costs $57 (27.8 percent of the total BOM), followed by the memory subsystem, at a cost of $51 (24.9 percent of the total BOM).

A quick look at the shot to the left, available courtesy of iSuppli, will provide more info on specific cost of various Galaxy Tab components. Additional info on the research can be found on the company's website.

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Samsung GALAXY Tab (GT-P1000)
Samsung GALAXY Tab (GT-P1000) BOM
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