Toshiba is losing approximately $200 or more on each sale of its HD-A1 HD-DVD player, an analyst firm said Friday.
iSuppli, which has published so-called teardown analyses of the Apple Intel-based iMac and other devices, said that the components needed to assemble the HD-A1 came to approximately $674, significantly higher than the $499 estimated price the company charges.

Source: http://www.extremetech.com/article2/0,1697,1980865,00.asp