"When we first received a prototype unit to evaluate, we were immediately impressed with the design and "build quality" of the S40: The PowerShot S40 fairly exudes quality, with a very pleasant heft and all-metal body panels. The feature set is first rate, stopping just short of some of the high-end "enthusiast" capabilities of the PowerShot G2. We would like to see somewhat longer battery life, but shorter battery life is the first casualty of compact camera designs. We applaud the excellent responsiveness of the S40, as we view sluggish response to be one of the biggest remaining disappointments the general public still experiences in making the transition from film to digital. We'd like to see a more accurate optical viewfinder, better macro capabilities, and less coma in the corners of the frame, but the picture quality the S40 delivers is really exceptional. Color is accurate and well saturated, and the camera's white balance system does an excellent job under a wide variety of lighting conditions. Overall, an excellent camera for high-end consumers looking for a full-featured digicam with great image quality. It's easy enough to operate in auto mode that most anyone could be comfortable with it, yet it sports enough advanced features (save only an external flash connection) to satisfy most enthusiasts. A great camera, if not a cheap one: If it fits your budget, the PowerShot S40 should make you happy!