I purchased my 2520 without contract from the Microsoft Store, and I am running it without a sim. I guess I could insert the sim and turn off data just as easily. I paid a little more than the surface in exchange for a tablet with a gorgeous display, GPS, Nokia Maps (and I am hoping for more here products down the road..my dream would be drive and maps running on a split screen), ultra fast charging, very good front facing speakers, Nokia camera and camera apps, and more. I feel all of that is worth the extra $50, and I have the capability of adding 4g data down the road if I want to, with a data plan or prepaid data passes from ATT. A similar configured IPad is over $700, so I think the 2520 is priced fairly. And of course I was lucky to jump on it when they offered the free powered keyboard, which I really wanted, so it was like paying $350 for it...a real bargain in my opinion. Once they get production and inventory up, hopefully they will offer more deals to make it more attractive, as they have done with their phones. The only issue I have is that ATT does not want to sell them without a data contract because of limited inventory, but Microsoft Store has no problem selling it stand alone.