iSuppli, now part of IHS, has again thrown themselves into dismantling devices, identifying the manufacturers of individual components and estimating how much these components would cost. This time it was iPad mini's turn iSuppli went after the basic 16 gigabyte model without WiFi which sells for $329, but has a relative production cost around $ 188. Of course, this is only the cost of materials and the difference between the selling price and the cost of materials is not pure profit. This is because companies spend a lot of money on the development, marketing and software support for the device. At the same time, they must pay the people who have made the devices.

FUD (Fear Uncertainty and Doubt) is annoying to read regardless of what side is doing it. Today’s bit of FUD is about Apple decreasing the amount of memory they are using from Samsung for the next iPhone. To start off with the decrease is nothing new nor is it unexpected. Apple used Elpida as the primary source for memory in the third generation iPad last year. They liked the product and the price so we would not expect them to drop that particular connection. Another supplier of memory to Apple is Micron Technologies. By an amazing coincidence Micron is also planning to buy Elpida some, like Citibank even feel that Apple might have encouraged Micron to make the purchase last year.

Today we find a rumor turning to truth as Micron Technology has admitted it is considering rescue buyout of Elpida Memory. Elpida has been the subject of something of an acquisition hot potato as at least two other companies have considering grabbing them up in the last 18 months. As things stand it looks like Hynix, Naya and Toshiba are also interested in picking up the bankrupt company.