The best site to look at for buying a digital camera is
imaging-resource.com which has a comprehensive review
and has actual pictures, the same picture for each camera, and in the page of pictures for a camera, an expert has reviewed how the picture has come out in comparison with what can be done with other cameras (which helps those of us who don't have as good an eye as he has).
Ironically, on the basis of that information, I decided not to buy the A40 :Q due to the comment:
Less than average macro performance. Well, I guess you can't have absolutely *everything* in a good, low-cost camera
and in a review on another very good, low cost, 3MP camera
Overall, sharpness was a notch down from the best 3 megapixel cameras I've tested, but a visible step up from the best 2 megapixel ones.
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Since my number one use of a digital camera is for closeups of items for sale on ebay, I decided to get the very good, low cost 3MP camera (I'm not naming it because I don't like to advocate anything that I have not used, so I am waiting to receive it and see if it lives up to the review). But, the point is that if sharpness is your most important criterion, then think about a 3MP camera instead.