The Google Nexus One superphone has recently been torn down and the guys over at iSupply have done the calculations and come up with the cost of the materials use in the latest Android smartphone from Google.

The overall materials price doesn’t include software, packaging, manufacturing, accessories and expenses, just the basic elements that go to make the Nexus One which comes out at $174.15.

The biggest expense in the Nexus One is the Qualcomm 1GHz Snapdragon processor which costs $30.50 followed by the AMOLED display which commands a price of $23.50, and then the memory at $20.40.

There is also a cost of $17.50 for the capacitive touch screen which includes multitouch so why Google has seen fit not to enable multitouch on the American version of the Nexus One is a bit of a mystery especially as multitouch is enabled over in Europe.