Originally Posted by WillysJeepMan
Neither Nexus 7 nor iPad Mini have memory expansion options given the common sense definition that most people use when describing memory expansion.
If the option for expandable memory is a requirement (the OP has not stated that it is) then it would be helpful to point out the fact that there ARE 7" tablets that provide for microSD card slots such as the Samsung Galaxy Tab 2 7.
Well, the OP stated N7 or mini - so I restricted comments to those 2 options. But even if we broaden it, I would still recommend the N7 over other 7" tablets, it has a pure Android experience and is guaranteed timely updates, something that sadly can't be said of the Samsung.