The iPad has all the mobility and much more functionality than the Kindle or any of Amazon's competitors, including the Sony (SNE) Reader and the Barnes & Noble (BKS, Fortune 500) Nook. So, the question for consumers will be: Is access to the Internet, 140,000 apps, music, movies and photos worth springing the extra $240?

"People will do the cost-benefit analysis in their own heads and say, 'If I can read books on one thing and read books, newspapers and CNNMoney.com on this other thing and get a full color experience and get apps,' it's not a very difficult decision," said David Wertheimer, executive director of the Entertainment Technology Center at the University of Southern California.

That cost-benefit analysis over the Kindle is what Steve Jobs is banking on.

Source ---> http://money.cnn.com/2010/01/28/technology/ipad_kindle/index.htm?cnn=yes&hpt=Sbin