for a point and shoot, I have always loved canon digital cameras. My brother had a 3.0MP canon and it took WONDERFUL pictures, 4x6 were very close to film. He now has an 8mp canon and it too takes amazing pictures. I have a S3 IS (6mp) and again, amazing pictures. For a point and shoot I have one must: AA batteries. no fancy battery packs, AA is the way to go. batteries die somewhere and no access to charger? where CANT you find AA batteries?
Ill agree with reg, I hated not having manual focus as an option. It is an absolute must for macro photography. well, ok I had manual focus, but wayyy too complicated, i prefer a ring on the lens body...
if your just lookin for something to take pictures with, just let mom buy the canon, buy some good rechargeable AA (I prefer the energizer NiMh, sold at walmart) and get a sandisk Ultra II or extreme III SD card in the biggest size you can afford. 4GB for a 7.1 MP camera shooting jpeg should hold a LOT of pictures...