I have the S30, and was directly compairing it to the S110 Elpf at the California meet. The battery on the S30 lasts a decent amount of time, but does take up more bulk because of that.

I'm still trying to decide between the two, and may end up exchanging the S30 for the S110. I like 3MP cameras, but I never take it with me here. The S110 would easially fit in my front pocket of my motorcycle jacket and not be unconfortable. For me, I'll probably sacrifice the extra size of the picture to have more pictures.

One thing to also note, the S30 will accept Microdrives, while the S110 will not. With normal CF media into the 1gb range, and affordable around 256, thats not as big of an issue anymore.

The last thing I noticed was movie capability. The S30 will do a full quality movie for 30 seconds with sound, while the S110 could only do 10 seconds. The movie mode does come in handy from time to time, but isn't necessary.

And if you can't live without the 3MP, bump your price range up. If you do find a 3MP camera for $300, it's not going to be a good one. Oh, and avoid Kodak cameras at all cost. They are doing weird things now with base stations and such, making it harder to just plug in a simple cable to get your photos off the camera.