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In a teardown carried down by iSuppli Corp., the second generation of Sony’s PlayStation 3 contains a design which costs less than the earlier generation model. Due to some key changes, the new version of PS3 costs $448.73 which is 35% less than first generation model priced $690.23.

According to iSuppli’s director and principal analyst, teardown services, Andrew Rassweiler:

With its new-generation PS3, Sony has come closer to breaking even, although it probably hasn’t quite reached that mark yet.

With iSuppli’s estimated PS3 cost at $448.73, the product retailing in the United States at around $399 and taking into account other expenses, the PS3 may be able to break even in 2009 with further hardware revisions.