Unequivocally this is an individual issue. I have the 16GB and it does all I need. I posted elsewhere all I have on it. I don't store movies or anything. But I do a lot with it and don't have the memory anywhere near full even with 142 apps on there, 108 songs, 127 photos.I have 10.7 GB free and am not trying to skimp and trim. I write lots of notes, have a good 15 Kindle books, a couple of iBooks, a whole bunch of public domain books now that I think about it, and plenty of space. I have a bunch of web articles converted to PDF which I annotate, I have a public domain discourse saved to several programs in PDF, tons of PDFs in Docs to Go. So for me, I'm more than good. Others that store huge files like movies and videos and huge music libraries will naturally want more.