PlayStation 4 Costs $381 To Build
 

If this information is correct, Sony might actually make a little money on each PlayStation 4 sold. While it isn't much, it is a whole hell of a lot better than losing money on each console. AllThingsD got an early look at the analysis, in which the firm estimates the cost of those parts, plus what it costs to assemble them, at $381. That is only $18 shy of the PS4's $399 retail price, leaving Sony little profit margin on the sale of the device itself.

http://www.hardocp.com/news/2013/11/..._381_to_build/