Best p&s under $350

I have been asked by a friend to find a good digicam under $350. Being a DSLR owner, I have a pretty good grasp on what is good in that category, but I could use some help figuring out what the best P&S is under $350. I am looking for good image quality, short shutter lag, etc.

Thank you,

Jason

Based on professional reviews, here is a list of Point & Shoot cameras, under $350, sorted
by their score.
you can farther filter them by manufacturer, zoom, resolution and such

P$S < $350

I hope you find that helpful

I like the Canon Powershot A95 for that price.
A95

I have a canon S70 that is incredible. The camera has many mode like a SLR. Auto, Program, AP, TP, Manual...even creates Black and White, Sepia and will take short movie clips. Pretty impressive for a point and shoot.

A Canon A95 or S2 would be good juding from my older Canon A70 and S1. The S1 and S2 have wonderful image stabilization which is an indispensible feature especially at long zoom lengths. The S2 has 12x optical zoom and they say better image quality than the S1. Both of these are good as point and shoot cameras and yet have many advanced features that can be called upon as your knowledge increases.