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SIM cards are the smart cards used in banking, credit cards, cellular phones and so on. They consists of a plastic card with a small area with electrical connectors and a small chip. Many have gold plating on them and also bond wires between the chip and the contact pads. But not all contains any precious metals.
It is a commonly held opinion that the amount of gold in SIM cards are too small to make a decent profit from refining. SIM cards have low gold content and takes a lot of time to process. One experiment with 15000 cards yielded 5g of gold in the end, making each card containing around 1/3 of a milligram gold, worth about a cent each. And this was for 20 year old cards.