So I just did a quick search on preparing to sell an ipad and wiping your ipad and it seems that it's fine to just do the "erase all settings and content" option. A few questions though: - does plugging it into itunes and doing a restore, wipe it any better than the above option? - i've read that i should remove the sim card. This is a 32gb 3G ATT module that has been used in the US. why do i need to remove the sim? doesn't the person i'm selling it to need that? Thanks for your help.