Best Digital Camera For the Best Value?

I want to get my girlfriend a new digital camera for Christmas. She isn't a professional photographer, but she does LOVE taking pictures and is in need of a new camera since hers is on its last leg. I know Nikon and Canon appear to be the top brands, but what would be the best/most affordable camera for someone in her situation?

Well I have a Canon powershot SX 130 its a big camera (to carry in your pocket isn't really feasible, unless you have big pockets), but its not a professional camera, its a point and shoot with fantastic zoom and high quality pictures. I adore this camera. It has image stablization and 10 megapixels. I bought it for around 230, much less than a digital SLR (which I still want) hope this helps.

Canon Power shot SD1100 IS are around 100$ great quality of course it is a canon. Nikon point and shoots are only 150 ALTHOUGH Nikon Cool pix L100 Point & Shoot Digital buy it refurbished around 160

And what is your budget? Without it and an idea where she is photographically, it is hard to be rally helpful.-Sorry