Out of intrest i read a paper on the internet about code protection bits, it stated that it won't cost much to breack into smart cards or chips, u need few chemicals to get to the chip on the card and you need micro pins to make connections to the actual ic, with microscope you can disable the code protection fuse and get your program out.
You need some knowledge of VLSI though.
And this is illegal of course but it can be done in israel.
regards
Mahmood