Just finished upgrading my iOS devices. Purchased new 16gb wifi iPad for $531 including tax. Traded iPad 2 16gb 3G for a used 16gb 4s. Then sold old iPhone 4 32gb for $350. Total cost to upgrade both - $90 a piece! What a bargain! I originally had no plans to upgrade to the 4s. But after using dictation on the iPad 3, I had to have it on my phone. Don't think I'll be using Siri much, but the dictation is an awesome feature.