According to the claimed internal Apple screenshots, AppleCare+ for the entry-level aluminum Apple Watch Sport will be priced at $59, while AppleCare+ for the middle-tier stainless steel Apple Watch with Sport Band will be priced at $79. AppleCare+ for a $15,000 gold Apple Watch Edition will be significantly more expensive at $999. It is unclear from the information we have received whether band choice will affect AppleCare+ pricing, as band prices vary significantly.
If you don't purchase an extended warranty you will still be covered by a limited one-year warranty for hardware issues and 90 days of complimentary support. The only exception is the gold watch which comes with a two-year warranty and complimentary support. The purchase of AppleCare+ gives you an additional year of coverage and some accidental damage protection.
Typically you have 60 days from the purchase of an Apple product to add AppleCare+ coverage. The Apple Watch officially launches on April 24th.
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