Apple
$200 (8GB version)
http://www.apple.com/iphone/
Apple marked the one-year anniversary of the iPhone by adding some highly coveted features to the product. As its name implies, the iPhone 3G taps advanced data networks to let users download Web pages and e-mail content at faster speeds. The phone also got a slimmed-down design, more memory, and GPS capability. The result: Apple sold 7 million iPhones in the third quarter of 2008, more than twice as many it had sold before then. And while Apple halved the price, analysis by research firm iSuppli estimated Apple is spending about $53 less on materials