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Microsoft has announced its new tablet cum laptop with advanced features that Apples iPad. Here in surface if you see the new windows 8 OS with Metro features. This is a good OS in for Windows users. When you see Apple its the same old OS which they are updating the features but not look. If you see windows 8 they have completely changed look from windows 7 to 8. Defiantly this will be the competitor for Apple iPad.
Microsoft surface not yet released into the market. And neither they announced the cost of that tablet. But I am sure it wont cost more that Apple's IPad.