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Apple continues to do well and the iPhone has had little to do with the company’s success according to Peter Burrows of Business Week Online.

He points out that Apple increased its computer sales by 33 percent in the second quarter and gross margins increased from 30.3 percent to 36.9 percent. The boost in revenue is attributed to low prices on memory chips, more direct sales from Apple stores and its Web site.

Another factor in Apple’s success is that many of its products run the same Mac operation system software. “The iPhone illustrates the point: It runs the same Mac operating system software, the Safari browser, and the same iTunes music software as all of the company’s computers. It also utilizes many of the same chips as the iPod.”

“Apple’s ability to develop, launch, and support new products, using the same R&D and sales and marketing investments, creates [earnings] leverage that is substantially greater than people thought even six or twelve months ago,” said Goldman Sachs analyst David Bailey in a recent interview.

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