Try Dell they have good deals on all sorts of brands of digital cameras, I personally like Canons. Nikons customer service is horrible and so are their cameras. They are not what they used to be.

I bought a canon 7.1 meg for under 300 on dell. Catch them when they have a good sale.

http://www.planetcoupons.com/dell/de..._discount_code

There's a new camera that I'm thinking about getting. It's a
Panasonic Lumix dmc-tz1. I'm not much of a photographer, so I just
need a small camera that takes great pictures and can zoom in for nice
shots. My brother has an older model of a panasonic digital lumix.
It's a DMC-FX9K 6MP. His pictures look really good, and he bought the
camera at Costco. But, it's only got a 3x zoom. This new model is
small but it has an ultrazoom of 10x and uses a Leica lens which my
brother says is top of the line. I found it online at Circuit City:
http://www.circuitcity.com/ssm/Panas...oductDetail.do

It's a little more than your price range, but it would be worth it. It has great video clip capabilities that she would like.

You can also look up reviews on dpreview. Here's the specs and reviews for the Panasonic:

http://www.dpreview.com/reviews/spec...nic_dmctz1.asp

Good luck!

Paulbo, I just bought that new Panasonic camera 1 week ago. I can only compare it with two Fuji cameras I have had but so far so good. 10 x zoom for a camera of that size is unbilievable. And if you lower the quality to 2 mio pixel, you can zoom till x 12.5.