I find them good for different circumstances. When I'm out and about, the convenience of the Kindle is great. When I'm reading at home, the iPad is equally superb, but it's too big to carry it everywhere with me as I do the Kindle. There's really no such thing as a single reading devices that's "best" in all circumstances.
So yes, the iPad is a very good reading device. But so is a Kindle, or other eInk reader.
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