[nowarninglabel]

If that is what the author is talking about, then the author is still off (at least based on this analysis):

Galaxy S $205 build cost - http://bit.ly/bocdoe

Apple Ipad $264.27 - http://bit.ly/aW8mvu

(bit.ly links cause the links are huge, goes to Isuppli)

[andreyf]

Uh, the iPad costs a lot more to build than $264.27: do the math on their earnings reports: Apple is hardly making any profit off of them. And the iPad has a screen 4x the size of the Galaxy S. You just can't compare the two...

[nowarninglabel]

Again, the author was the one that used the Galaxy S as a comparison, it's in the article. As for the figure, I gave the caveat that you have to believe the source, though I think the source is pretty well researched.