the best != reasonable and affordable. the best, i would say is nikon's D1x, it's $6000 or so. a runner up is the olympus e10.
needless to say there are more expensive cameras out there.
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check out
dpreview and use their comparison dealy.
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right now, the sony mavica cd200. it's less than 2 megapixels (1.92) but you can't beat the storage price. they use mini cdrs, about $1.50 each if you buy it online in jewel cases. it's $800 retail, but you can get it for $700 online. the camera itself is not the best, but it's a definite winner. the deal here is storage costs.
sony also has a 4 megapixel camera coming out soon, price is also $800 retail. but it takes memory sticks.
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the nikon 900 and 800 series of cameras are also great. feature rich with a steeper learning curve than most. the 995 is the best of that family, the 880 is great cheaper version without the swivel.
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if you have money, the minolta dimage 7 is a great camera, a cheaper dimage 5 is coming out.