The reason I'm hesitant on getting an iPad is because she's extremely disappointed that it doesn't take pictures and doesn't function as a telephone.

First: it's awesome that your mom knows about the Galaxy.  It looks pretty cool.  The problem I see with Galaxy is the apps.  Specifically, google is developing a new OS for tablet devices (honeycomb), so android may not be the best solution for tablets.  I think, but am not sure, that Samsung is developing tablets for honeycomb, so if your mom can stand waiting a year, i think the choices will be much better.

Apple sells iPads with and without 3G connectivity. Both have WiFi.

While I haven't checked the specifics, my guess would be that the only market for the 3G enabled iPads, are those who already own iPhones and have AT&T 3G data service as a part of their cell phone plan.

Tablets are not telephones.

It's a pretty safe assumption that the Galaxy is not a cell phone.

All I can tell you is I use my iPad every day. Not to many pieces of electronics can I say that about.

It's not about specs, it's about usability.

Apple is better then anyone out there, at not only putting a piece of hardware in your hands, but giving you software with it that enhances your life because you own that hardware.

The iPad has no contract. You pay $25 a month for whatever month you want to use it, and you can sign up right on the iPad over 3G or WiFi. It also has WiFi, so if you have that in your home, you don't need to buy the data plan to connect to the internet.

As for the iPhone comment, the iPad has nothing to do with the iPhone. It costs the same if you own an iPhone or not. In the US, the only way to get the 3G data plan in though AT&T. So if no AT&T coverage where you want to use it, you are out of luck.

It's nice. I can not have 3G on it for a few months, and then when I take it on a trip, just sign up for it for that month, and then drop it the next.

Wait til early next year and she'll probably be bale to buy an ipad witha a camera.. Though really wtf would you want to take photos with it? It's too big for that

"Tablets are not telephones.  It's a pretty safe assumption that the Galaxy is not a cell phone."

@Greenmedic, It can be used as a telephone with bluetooth or speakerphone.  Maybe you should check things out first before commenting. 

comparison chart:

http://www.pcworld.com/zoom?id=204779&page=1&zoomIdx=1

galaxy tab vs ipad article

http://www.pcworld.com/article/204779/samsung_galaxy_tab_vs_the_ipad_compare_for_yourself.html

That makes it a much simpler choice then. If the Galaxy is sold through Verizon or whatever carrier, it means a two year cellular data plan contract.

If someone doesn't want another cellular plan or they can't double up on an existing cellular plan, the Galaxy is not much of an option.

That's pretty slick. $25 for a month of 3G access is about as cheap as it gets, even for a 2GB cap. No contract is very nice. 

Of course you can use WiFi; the device wouldn't have any way to connect to the App Store if it didn't. But it should be a given that anyone who pays the extra $130 for 3G hardware is probably going to be using and paying for 3G access unless they're just in the habit of paying for costly options they don't use.

Only problem for me personally is that I already have an iPhone/data plan, so paying for another 3G data plan is kind of redundant, especially considering I wouldn't carry an iPad with me everywhere I went like the iPhone.