RossMAN,
I am going for the s110 from photoalley.com. I don't think you can complain at all with this. I am getting the s110 mainly for its size and features. I really just want a simple point and shoot that will give good quality. The s110 fits that bill well.
Here is what my deal will look like once I get my finances in place:
camera $399.95
32mb cf card + $34.95 (pushes it over the $400 mark for the msn rebate)
sub total = $434.90
2 day ship + $12.95 (can't wait for long shipping times)
total cost = $447.85
msn rebate - $80.00
PM with amex - $85.96 (lowest price $313.99 )
total cost = $281.89 (includes the extra 32mb cf card)
And I still get the extra $100 worth of accessories from Canon. So for 281.89 I will get the camera, case, extra batter, 8mb + 16 mb and 32mb cf cards.
Not to bad if you ask me

Since the current photoalley site special discount does not include this camera and it is over tonight, I am waiting to see what photoalley will replace it with.
--pat