According to iSuppli, a research firm based in El Segundo, California, the parts used in the Amazon’s Kindle 2 amounts only to $185.49.

The 2nd generation Kindle improves the following over the 1st generation: longer battery life, improved display, slim profile and text-to-speech capability. It only weighs 10.2 ounces and has a 6-inch 600 x 800 resolution electronic paper display.

Shown above is the “estimate” parts list along with corresponding prices compiled by iSuppli. While it does show most of the parts of Amazon’s Kindle 2, they clearly have not factored in costs such as labor, manufacturing, packaging and other things.

Amazon CFO, Tom Szkutak, has stated that manufacturing the device definitely costs “significantly higher” than iSuppli’s estimates.

Even though no sales figures were disclosed by Amazon, TechCrunch reported, sometime last week, that approximately 300,000 units of the Kindle 2 have shipped. The retail price for an Amazon Kindle is $359, nearly double of what iSuppli estimated.

[via Business Insider and The Boy Genius Report]