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Windows RT comes with Microsoft Office 2013 RT and the combination of the operating system and office suite take up a huge 12GB of storage space, according to Ricardo Lopez, a test manager on the Microsoft Surface team. This would leave a user with a 32GB Surface tablet, with around 20GB of free space for their own apps.
This explains why Microsoft cannot successfully market a 16GB variant of the Surface, which would hypothetically leave the user with only 4GB of free space.
It is quite frustrating when you realize that this information wasn’t freely available until the Surface was made available on pre-order.
source – Microsoft Surface Team