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Tau Labs
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The $15 BOM Target

Building a voice-controlled device for under $50 retail means your Bill of Materials (BOM) needs to hit ~$15. Here is how we achieve that with the Tau Labs reference architecture.

Core Compute & Connectivity (~$4.50)

The heart of the system. We choose the ESP32-S3 for its balance of AI performance and cost.

ComponentPart NumberCost (10k qty)Notes
SoCESP32-S3-WROOM-1$2.10Dual-core Xtensa, AI instructions
Flash16MB SPI Flash$0.80Required for large voice models
PSRAM8MB Octal PSRAM$1.60Essential for audio buffering

Audio Front End (~$3.20)

Clean audio is non-negotiable. We use a dual-mic topology.

ComponentPart NumberCost (10k qty)Notes
MicsMEMS Analog Mic (x2)$0.9065mm spacing for beamforming
ADCES7210$1.104-channel ADC for mic array
AmpMAX98357A$1.203W Class-D Amplifier

Power & Mechanical (~$5.50)

Often overlooked, but critical for “feel”.

ComponentPart NumberCost (10k qty)Notes
PCB4-layer FR4$1.50Impedance controlled
Battery2000mAh Li-Po$2.50Certified cell
PlasticsInjection Molded ABS$1.50Tooling amortized separately

Assembly & Packaging (~$1.80)

ItemCost
SMT Assembly$0.80
Final Assembly$0.60
Box & Manual$0.40

Total: $15.00

This leaves margin for logistics, marketing, and software development. By choosing the ESP32-S3 over a Linux-based Cortex-A solution, we save ~$8 per unit, making the product viable at retail.