With over 300,000 units having been shifted in the first 24 hours - maybe over 500,000 sold now - consumers may be interested to learn that market research firm iSuppli estimates Apple is currently enjoying a gross mark up of 48 percent on the device.

Of course, this won't be the net deal wherever thirdparty retailers are taking their cut. And even in the case of Apple's own stores, there are staff and building costs to take into account; even ignoring basic production and shipping costs.

Nevertheless, according to iSuppli, iPad materials for the 16GB wi-fi release – which include a $95 touchscreen display and the $26.80 Samsung manufactured A4 processor – come in at $259.60.

That accounts for 52 percent of its $499 retail price.

Such a margin puts iPad on the same terms as the iPhone 3GS according to iSuppli, although costs for the high-end 64GB iPad do spiral somewhat, its components totalling $348.10.

Estimate revisions

The $259.60 figure represents a rise from iSuppli's original iPad estimate of $219.35.

The company's principal analyst Andrew Rassweiler claims the unit contains more silicon chips and more power interactions with the device's screen than iSuppli had originally anticipated.

As such, Rassweiler states that more than 40 percent of iPad costs focus on powering the touchscreen and UI components.

However, memory also makes up a sizable chunk - $29.50 for the 16GB model, $59 for the 32GB release and $118 for the 64GB SKU.

Apple, naturally, has declined to comment on iSuppli's findings.