yeah but not enough to go through all that hassle, besides the S10 can do some things the S100 can't, like it has more resolution choices and can take the IBM Microdrive and the S100 can't.
The tiny S100 either takes a 1600x1200 or 640x480, their's no in between resolution, which sucks if you ask me. The S10 will do 1600x1200, 1280x960 or 800x600, much better option when running low on memory.
However, the S100 does have it's strong points, besides being the smallest digital camera in the world right now it also comes with a rechargeable lithium battery and recharger, something that costs $80 more with the S10.
i think i'll keep my S10, but for any one considering the S100
here's the review