We use Tegra 2 as a reference but the pricing of any Cortex A9 dual core chip should be quite similar. The Z670 just launched and it will cost whopping $75 at launch.
This is actually more expensive than any Atom CPU so far, but since its for tablets and has 5W TDP, tablet manufacturers don’t have much choice. The chip needs an SM35 chipset and it will run Windows 7, whereas MeeGo v1.2 support as well as support for both Gingerbread and Honeycomb Android 3.0 will come at a later date.
The Atom Z670 works at 1.5GHz, comes with 512KB cache and has one core and two threads. Since the average price of a dual core Cortex A9 is around 20 USD, this mean that a tablet manufacture needs to spend up to three times more to buy an Atom Z670.
We strongly believe that Intel needs to drop pricing in order to compete in this market.