I've been using 8GB with my N810 with a bit little trouble (many more songs/audio-books than I can listen to -- most remain unplayed, and a movie or two), so I think I'd be fine with 16GB+16GB. What types of things do you usually store on the device that warrant that amount of space? But I agree, it would have been *much* nicer if the unit shipped with 32GB standard.