Market research firm iSuppli spent Saturday taking apart a 32GB model of the new iPad 2 in a bid to figure out the cost of building one. Well, the verdict is in, and iSuppli estimates the 32GB iPad 2 sold by AT&T (NYSE: T) costs $326.60 to build, while the iPad 2 from Verizon Wireless (NYSE: VZ) costs $323.35. Note that the price pertains only to the raw bill of materials, and excludes associated costs such as the cost of development, shipping, packaging and assembly.

The iPad 2 apparently required a heat gun to remove the front panel, which was glued in place as opposed to the clips used in the original iPad. This greatly increases the difficulty of taking it apart without breaking the glass, and likely allows Apple (NASDAQ: AAPL) to more efficiently seal the Gorilla glass to the display. Of particular interest to users is the iPad's built-in battery, which has a slightly higher power rating of 3.8 volts and 25 watt-hours versus the original iPad's 3.75 volts and 24.8 watt-hours. This was probably necessary to maintain the tablet's touted 10-hour battery life in spite of the more powerful A5 processor.

For more on this story:
- check out this article at CNET News
- check out this article at Apple Insider
- check out this article at eWeek

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