The emergence of a 16GB USB flash drive for $1363 poses an interesting question: will Samsung’s pre-announced 32GB flash drive cost $2600?

Clearly there is some kind of kink in the price curve when a 4GB flash drive costs $19/GB, 8GB costs $32/GB and 16GB version costs $85/GB. Maybe this pricing is designed to skin early adopters recover design costs for the larger packaging. Or maybe they are using the latest and priciest chips, since chip cost is usually about 90% of the device cost.

I’ll be very surprised if the 32GB drive comes in at much more than $20GB. Of course, if Apple is the first customer and its an add-on, they’ll price for big margins. Expect a $1400 price from them.