It's dependent on eyes in that if you need reading glasses then you will not likely see well enough below 4 point text for a retina display to make a difference. But assuming that I see well enough, which I do - then I will see much smaller text better on the iPad 3 than on other tablets which have half the resolution. No ifs, ands, or buts about it. The Galaxy note S is a high PPI device which could be described as a retina display. Undoubtedly you can see the same size fonts on it as the iPad 3, but it is a 5 inch display. I was comparing tablets, and there is no contest currently with the tablets that are out there.