The manufacturing cost of Xbox One is $471, according to details revealed in a recent Xbox One teardown by IHS, a research firm specializes in video game anaysis.
Out of this $471, $75 goes into manufacturing toward Kinect 2 that comes with Xbox One. The retail price of Xbox One is $499, this means Microsoft is making a profit of around $20 only. This is a clear indication that the Kinect 2 is the main reason behind the $100 price difference between Playstation 4 and Xbox One.
The teardown further revealed that the most expensive component inside Xbox One is its processor which cost $110 i.e $10 more than the processor inside the PlayStation 4.
Previously IHS teardown PS4 and discover that PS4 manufacture cost $372 and $9 extra for assembly i.e total $381. You can read full PS4 teardown of PS4 HERE.
You can watch the full Xbox One teardown video from IHS Steve Mather HERE