Microsoft and Apple have been battling for years. Now, the battle is for business consumers -- on the tablet front. Both brands have recently pushed out tablets that aim squarely at enterprise users.

Microsoft announced the Surface Windows Pro 8 earlier this month. Apple came crashing in on the business tablet user party with a 128 GB iPad just days ago. So what does each offer and which one is better suited to the needs of business users? Let's stack them up against each other and get some analyst insight.

Microsoft Boasts Power

Microsoft's Surface Windows 8 Pro is the newest model of Surface tablets. It hits store shelves this month in Microsoft's U.S. and Canada stores,, Staples and Best Buy, among other locations.

The Surface Windows 8 Pro is powered by an Intel Core i5 processor. That gives it the power and performance of a laptop in a tablet package. Microsoft is positioning the new product as suitable for home, office and the road because of its size and ability to run Windows 8 applications, as well as current Windows 7 desktop applications.

The Surface Windows 8 Pro comes in at $800 and is available in 64 GB and 128 GB models. A Surface pen with Palm Block technology, designed to work with Surface to let customers edit, collaborate and get things done, is included with Surface Windows 8 Pro.

Apple Boasts Style

Apple just announced a 128 GB version of the fourth-generation iPad with Retina display. The 128 GB iPad with Wi-Fi and iPad with Wi-Fi + Cellular models offer twice the storage capacity of the 64 GB models -- and were designed with business users in mind.

At launch, Philip Schiller, Apple's senior vice president of Worldwide Marketing, said, "With twice the storage capacity and an unparalleled selection of over 300,000 native iPad apps, enterprises, educators and artists have even more reasons to use iPad for all their business and personal needs."

In its release, Apple pointed out that iPad is making a "significant impact" on business with virtually all of the Fortune 500 and over 85 percent of the Global 500 currently deploying or testing iPads. Apple also pointed to business-oriented tasks people use the iPad for, including 3D CAD files, X-rays, film edits, music tracks, project blueprints, training videos and service manuals.

Who Has the Advantage?

Microsoft offers Office, the predominant productivity suite. But Apple is boasting about its iWork capabilities. Apple says there are more than 10 million iWork users and points to other apps, like Global Apptitude for analyzing team film and creating digital playbooks, Auria for an incredible 48 track recording system, or AutoCAD for drafting architectural and engineering drawings, that benefit greatly from having the choice of an iPad with more storage capacity.

But the advantage still goes to Microsoft, said Roger Kay, senior analyst at Endpoint Technologies Associates.

"Generally, the Microsoft product will integrate better with corporate IT manageability and security technologies," Kay told us. "Apple designs its products for individual users."