32GB for me, based purely on music. However I only use about 16GB of space for music, the rest I reserve for apps, pictures and a few video clips, always leave about 3-4 GB free just in case. The only reason I put some much music on is because I drive about 2 hours round trip to school 4 days a week and I hate listening to the radio. So large playlists are what I do to keep the music new daily. Because of the extra space I have, I've downloaded more games than when I had a 16GB. Larger games like Epoch, Dark Knight Rises, Real Racing, Infinity Blade, NOVA 3, etc. I also keep 4 separate email accounts synced on there as well.