good digi cam for christmas

my mom wants a digi cam for christmas and wants a good one.

she wants at least 3MP and it has to be good or great quality and wants to spend about $300.

I dont know much about cameras but i know you get what you pay for most of the time (my dad got a no name 1mp and its pretty good, fine for alot but its got some flaws)

so can you digi cam experts help me out?

~RCTG

any of the canon powershots i think it is the s30/40 that are very very cool. Every digital i have owned was cannon, and i havnt ever regretted it.

I have the Canon Powershot A70 and love it. Its pretty much the same as the S30 but is a little larger, cheaper, and has 1x more optical zoom. I found a great site for camera reviews when I was shopping.
Found it: http://www.steves-digicams.com/

I just posted this elsewhere, I got the $199 3.2mp Sony and I'm very happy with it

Some factors to consider -

1. What type of memory? If you already have CF or SD/MMC then go with one that has that type.

2. How large? The smaller the camera the more likely it is to be taken everywhere. On th con - some folks have a hard time w/ small devices.

3. Need a zoom? Go by OPTICAL zoom, digital zoom is crap

4. Check the lens, good companies use good lenses

My preferences (not in any order)

1. Nikon - they're famous for a reason
2. Canon - good quality @ a good price
3. Olympus - good lenses
4. Minolta (Konica) - good lenses & innovative technology

Some very nice, abiet over $200 "point & shoot" digicams -

1. Canon SD100 - small & easy to use
2. Minolta Diamge Xt - unique "folded lens" = zoom w/o the lens sticking out
3. Olympus Stylus 300 - nice & water resistant to boot

Good site for digi-cam reviews = http://www.steves-digicams.com

Another good site for digital cam reviews and forums - www.dpreview.com

I got my parents the nikon 3100 for christmas ($270 @ newegg a couple weeks ago). It's nice. The secne selections make it easy for the novice to take good picures in most situations. And it's tiny. But that's probably cause i'm used to my nikon 4500.