Apple has already made plans to build between 5 to 6 million new iPhones, an analyst said Wednesday.

Kaufman Bros.' Shaw Wu received the tip from unnamed industry and supply chain sources. Wu noted that if the accounts are true, Apple's production outperform Kaufman predictions of 4.5 million units for the September quarter.

March quarter estimates are 3.2 million, while the June quarter could have more or less than 3.7 million, depending on Apple's release schedule.

Wu suggests that Apple may release new iPhones in early to mid-June, as low iPhone 3G shipments in the June quarter could affect the company's balance sheet.

Wu also says there is a high likelihood that AT&T will introduce tiered iPhone data plans, as a substitute to the universal $30 plan currently tied to the iPhone 3G.

Due to tough economic times, the cost of an iPhone subscription is now turning some people away, the analyst added.

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