One of the most anticipated Android smartphones in recent memory is the Samsung GALAXY S 4. While the device isn’t available for consumers to purchase yet, IHS iSuppli has performed a virtual tear down of the device to come up with a bill of materials. The virtual teardown shows that the S 4 is significantly more expensive to build than the S 3.

To perform the virtual teardown iSuppli used its Mobile Handset Cost Model Service in lieu of getting hands on an actual GALAXY S 4 and ripping it apart. According to the findings, the cost to build the HSPA+ version of the S 4 is $236. When it comes to individual components, the teardown shows that the HD resolution display and touch screen technology costs $75.

The processor used in the new smartphone is pegged at $30, compared to the $17.50 the processor used in the GALAXY S 3 cost last year. iSuppli also notes that the user interface and sensor system in the S 4 costs about $16. Interestingly, the LTE version of the GALAXY S 4 costs less build better slower sibling.

The estimated bill of materials for the LTE version of the device is $233. The manufacturing costs for the smartphone and to $8.50. iSuppli reports that the HSPA+ GALAXY S 4 with 16 GB of storage costs $244 to build when the manufacturing cost is added in.

[via SlashGear]