Give us the iPad app

I've no doubt the Times's figures for people paying for its website are spun ( Media , 1 November). But I'm at a loss to see how the Guardian's figures add up in giving away its content for free. The Guardian/Observer at the newsagent cost around £450 a year. Cost of the content is about £135, after printing and distribution costs. Offer me an online subscription with a free iPad for £450, and £200 a year for two years after that, and I'd take your arm off. And I'd probably also buy a well-designed "review of the week" on paper to read in the bath. Journalism has to be paid for. And it is a good idea for it to be independent of advertisers – and that readers value your journalism enough to pay for it. The tablet PC could provide the new business model. The Guardian and its readership are ideally placed to be at the forefront rather than jumping on the bandwagon later. Neil Burgess Director, *nb pictures