The 3DS is coming out this Sunday in the United States for $250, but just how much does each unit itself actually cost to manufacture? Approximately $100 according to David Carey, the Vice President of technical intelligence for UBM TechInsights.

This figure approximately represents just the raw materials inside the handheld and not the labor involved, packaging and distribution, marketing, and the tremendous amount of Research and Development that without a doubt went into creating the 3D tech alone. We know that Nintendo always makes at least a little profit on each system, unlike Sony and Microsoft whom actually lose money on each sale (but hopefully make up for it in software sales), but it’s hard to say whether or not this figure of $100 is entirely accurate.

Even with the cut that retail outlets get from each 3DS sold, Nintendo is probably making a nice profit on the machine…and rightfully so. It takes a lot of money to develop a system and make it unique, launch it world wide within a one month window, and so on. Here’s to this weekend’s European and North American launches and stay tuned to the PGN 3DS giveaway!