What do you want to do with it? I switched last year from a 3rd gen iPad (upgraded from the 1st gen) to a Surface, and haven't looked back. Not a perfect product, but I love it a ton. Having MS office on it, and having Office 2013 on my desktop is awesome. All of my documents sync automatically between the two.
Apps aren't quite there, but have improved significantly since I purchased it in November. Having Flash and a mouse to use when needed is awesome as well. The ability to multitask is nice, such as having Netflix open and having another app open at the same time.
That said, if you want just casual usage and iPad might be the better product. Very refined with a ton of apps. For android, I'd give the $200 Nexus 7 a look too, great small tablet regardless of the price.