The Apple TV is basically a box with several parts in it that makes it work on the TV. Technology research company iSuppli is pegging the bill-of-materials of the Apple TV to be about $64.
The Apple TV has a Samsung A4 processor, 8GB flash memory, and connectivity chip. The components and the case is estimated to cost $63.95. The original Apple TV costed $300 and contained $237 worth of materials. The new Apple TV retails for $100. This is 35% above the cost of materials.