Apple's latest iPod, the iPod nano, could offer the company its best profit-per-sale yet, an analyst claims.

Wedbrush Morgan Securities analyst Craig Berger has disassembled an iPod nano to take a reality check on what's inside the box. He's a semiconductor expert, and he believes Apple is saving up to $58 in flash memory costs in its 8GB model.

CBS MarketWatch claims he estimates Apple's gross margins on nano sales could be as high as 50 per cent.

Berger estimates that the new nanos cost Apple something between $74.90 to $143.90 for the parts, depending on model.

Apple has also hidden the source of the chips used in its devices. The three chips found inside the nano only carry an Apple logo, in order that the original component supplier's names are concealed.