Xbox One costs more to make than the PS4 : Thanks to ESRAM and Kinect

If you bought an Xbox One for $500, rest assured that you got a good deal: It cost Microsoft $471 to make the Xbox One, new Kinect, and everything else in the box. After the retailers’ cut, Microsoft loses money on every Xbox One sold. At $471, the Xbox One costs about $90 more than the PS4 — a cost difference that is almost entirely down to the new Kinect, which costs around $75 to make.
This data comes from IHS iSuppli, which reported its bill-of-materials teardown analysis of the PS4 last week, and then the Xbox One today. The cost of making an Xbox One mostly boils down to the APU ($110 from AMD), 8GB of RAM ($60 from SK Hynix), and the Kinect ($75). The cost of the console itself comes to around $332, with the Kinect, power brick ($25), gamepad ($15), and headset making up the remainder.