It depends on what you're doing with the tablet. If you're streaming music or movies, reading books and surfing the Net then 16GB is plenty.
If you plan to store your music library locally, or rip movies and keep them available then 32GB isn't even enough.
But if you don't mind using a USB-on-the-go solution then you can have tons of storage available and the amount of memory in the tablet is irrelevant.
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