InsideHW.com has posted an article about Accessible Digital Cameras

This time we have tested accessible digital cameras with price tag
below 160. We couldn't test all cameras in this price range so we tested only models that we found interesting. On the market you can find cameras with similar specifications to those that we have tested which very often mean just different number of megapixels. Since summer vacations are approaching we hope that this round-up will help you in making decision for your new camera.

Accessible Digital Cameras Roundup