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just my 2 cents,
on that link that sagefisher posted, take a look at the Olympus FE-46.
That has a *lot* of nice features...such as 12 megapixels. (that's a lot)
it has image stabilization.....helps prevent blurry pictures.
it has face recognition......for better auto-focusing.
it has a 5x optical zoom. optical zoom is a real zoom.......digital zoom is just cropping (or cutting) the picture.
good luck shopping for a gift...
Brian
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Lots of good cameras in the $100 price range which surprised me. I settled on a Canon A480 in blue. It's simple enough for what my mom wants to do with it and that is to take pictures of the grand kids and family events
Many many thanks for the replies and recommendations.