The only thing the 110 has over the 300 right now is that extra kit. Otherwise I would never (ever) consider the 110 over the 300. 2x zoom? What are you going to do with that? 3x is the bare minimum I would ever accept in a camera.

The Elph body is pretty nice for a compact. But do you necessarily want something so small? There are plenty of better cameras at a slightly larger size and higher resolutions and similar prices. Or of course similar specs (or better photo quality), larger and cheaper price.

This year has left me very underwhelmed as far as digicams go. I suppose the only things that really made me go "cool" were Contax's full-frame 6mp SLR and Minolta being the first (by far) to introduce a consumer camera with 5mp.

Hopefully storage will get cheaper and faster and we'll start to make some additional strides in both pixel resolution as well as dynamic range and CCD colour resolution. Not to mention larger-area CCDs for use in SLR bodies to maintain 100% lens usage and correct focal length factors.

Anyway, all things considered, if you can live without the 3x zoom, the price and extra stuff with the 110 is nice. I haven't read enough about the camera to know all the other possible differences. The 16MB card is laughable and so is the 8 it comes with. I don't use my 8MB card ever - I always keep my 64MB loaded. And for a long trip where you want to shoot a lot, you'll need a transfer device to unload on a daily basis (a laptop for instance or something smaller and more portable is even better).

/edit/ Also, just about the best camera site on the net is www.steves-digicams.com - I also read www.dcresource.com from time to time.

Bruno