im in the same boat...ordered the 16gb but thinking about returning if i can get my hands on a 32 gb at bestbuy. Im just thinking that I will be downloading much more apps now since the screen is bigger, plus i wanna have room for growth. And you gotta think, its not really 16GB your getting due to the software and stuff that has to be on it. So like you, I am torn....im thinking i will be using the ipad alot more than my macbook....