The cheapest Microsoft Surface tablet is being marketed as having 32GB. This is twice the amount of the cheapest iPad. However the Microsoft operating system takes up almost half the storage space, which leaves you with only 16GB of storage to use for your personal files.
The Apple iOS operating system takes up around 1GB of space. The 64GB Microsoft surface has about 46GB of free space for you to use for personal files. Check out the chart below: