A 3DS teardown conducted by research firm iSuppli has found that the cost of the handheld's raw materials come in at $100.71.
According to the firm's preliminary dissection of the product, each unit costs $103.25 to build when you throw in $2.54 for manufacturing. 3DS retails for $249.99 in the US.
iSuppli said the 3DS raw materials cost is 33 percent higher than the $75.58 required for previous DS models.
It wrote: "At $33.80, the main 3-D as well as the secondary display - also from Sharp - together with the touch screen, represent the most expensive group of component costs in the 3DS, accounting for roughly 34 percent of the total cost of materials.
"The 3DS cost assessment presented in this release is preliminary in nature, accounting only for hardware expenditures, and does not take into consideration other expenses such as software, licensing and royalties."
The report backs up similar claims made earlier week that pegged the 3DS raw materials cost at $101 per unit.