IMO Canon has the most intuitive interface and is more consistent across the model line(s) than most other manufacturers.

The SD750 that BigDaddyTX mentioned is good. Most of the Canon A Series and PowerShot series are pretty solid. I checked BuyDig and they have the A590 IS for $144.90 shipped. BuyDig wants $169 shipped. Those would both be very solid entry level cameras.

Digital Photography Review (www.dpreview.com) has good reviews if you want to check a few out online.
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