A preliminary estimate by IHS shows that the Samsung Galaxy S7 smartphone costs about US$255 to build. The US version of the Galaxy S7 with 32GB of NAND memory carries a bill of materials (BOM) of US$249.55, which rises to US$255.05 when the manufacturing cost is added, according to results from the IHS teardown of a phone purchased from Verizon. The retail price of the Galaxy S7 at Verizon is US$672. As another point of reference, Apple's 16GB iPhone 6s has a BOM of US$187.91 and retails for US$649.
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