It is the true cost of the tip to manufacture it. If it costs the same to make as all other layered tips then you are paying for a NAME not performance.I would really like to know what the true wholesale cost of some of these high-end tips are. By the time the cuemaker gets his tips it has already passed through the middlemen. I wish the tip manufacturers would allow you to buy direct from them based on volume. Too many people trying to make a profit off a single tip. By the time the end user has purchased the tip it no longer reflects the true cost of manufacturing.