iSuppli did a teardown analysis of the Motorola DROID and discovered that the DROID, from a manufacturing point of view, is one of the most expensive handsets on the market. Total materials and assembly costs for the DROID total $187.75, topping the $178.96 for the 16GB iPhone 3GS and the $174.15 for the Nexus One. The single most expensive part of the DROID was not some internal component but the $35 removable 16GB microSD that ships with the DROID. Topping the list of integrated components is the 3.7-inch LCD display which sports 16 million colors, a resolution of 854 by 480 pixels and carries a price tag of $17.75. Close in price to the display is the capacitive touchscreen overlay contribute $17.50 to the final price of the device. Together, the display and the capacitive overlay total $35.25 and comprise 18% of the estimated cost of the device. The DROID held a few surprises within its boxy casing including a 5MP camera module with a novel heat actuated auto-focusing system and a tri-band Qualcomm chipset that supports CDMA/1X/EV-DO 850/1900/AWS (1700/2100MHz which is used by small carriers such as Cricket). The DROID was also found to have dual internal microphones, presumably for noise cancellation, but no supporting audio codec to enable this feature was found. Hit the jump for the full rundown of components and their associated prices.

[via iSuppli]