The Wii U will retail for no less than $300 when it comes out this fall, according to unnamed sources "closely involved with manufacturing and distributing Nintendo products."
According to these sources (cited by Forget The Box), the total cost of materials to make a Wii U console is estimated to be around $180. That includeds the Wii U's innovative screen-based controller.
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According to these nebulous sources:
“Cutting production costs to maximize profits is Nintendo’s main concern with the Wii U. They are cutting costs in the Wii U’s hardware to build back confidence in investors. Nintendo wants investors to view Wii U as a less risky proposition. ”
I don't think $300 is an unreasonable prediction for the price of the Wii U, but I don't have anything that says that this is more than an educated guess on someone's part. I advise caution in accepting this amount.
Let's assume, though, that the Wii U is going to cost $300. Do you think that's a fair price for the first console of the next generation? Given what you've seen of the device, is that a good price?