From the prospective of a first time iPad owner, and also first time IOS user, seems like a 16G would be sufficient. I just checked, and on my 32G iPad 3 I have 27.5 gigs available (and I have about 40 apps). I don't see any point in storing my music on this large device when it is already on multiple iPods around the home. Plus, with Pandora, Spotify and other streaming music available... why bother? Come to think of it, why not just place all your music on the free iCloud and stick with the 16G?