I have a pentax optio waterproof. It takes decent pics and is supposed to be fully submersible, read the specs. That being said, the Canon Powershot, while not at all waterproof, so far seems to complete smoke the Optio in terms of the quality of the pictures it takes, as well as in terms of a good user interface that is logical, makes sense, and easy to use.
I've been able to match up identical shots taken with both cameras, and the difference is noticeable...as a final note, I don't work in the camera business. So no spam here.
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