there is a thread on digicams in the general hardware section.
general rule is if you are just going to be using the camera for email pics and such, just get something with a 1MP res. If you are going to take pictures with printing them in mind, you would benefit the most by getting a camera with 2.1MP minimum.
the best camera is the one that suits your needs, so its mainly going to be up to your preferances. you will see ppl who swear by a certain brand regardless of quality and function. My advice to you is to gather as much info about the cameras within your budget, make a list of pros and cons, list intangibles, and see which camera is really best for you.
ps. check out dedicated digicam sites. they have great info on there.