Tony... you seem to be a very smart chap... please sell me on the S110.

The only real reason I want the S300 so bad is for the 3x optical zoom. I previously thought that I needed the get the S300 in order to be able to get a waterproof case but I have since learned that they make those for the S110 as well.

Come on... tip the scale!

P.S. My current Epson has 3X and that's the main reason I don't want to go with anything less.