'iPad mini' build cost estimated to start at $200, may retail for $299I think the Mini will need to be more than $299 unless they are offering less storage than the iPod 5G. Why would anyone buy a $299 iPod 5G if they can get a mini iPad for the same price?
A preliminary breakdown of expected component and manufacturing costs finds that Apple is likely to spend $195 to $254 in building the various models of its rumored 7.85-inch iPad"