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HP Photosmart R817 
The compact HP Photosmart R817 combines some unusual photo-enhancement technologies with a strong feature set for both novices and experienced photographers.
Nikon Coolpix 7900 
Despite a few shortcomings, the handsome little Nikon Coolpix 7900 packs a punch, with practical snapshot features and solid picture quality.
EOS Digital Rebel XT SLR Camera with 18-55 mm Lens  Editors' Choice
The Canon Rebel XT's lightweight plastic body isn't ergonomically satisfying; no spot meter; limited continuous-shooting mode, unimpressive kit lens; 1.6X lens-conversion factor.
Sony Handycam DCR-DVD403 
The Sony Handycam DCR-DVD403 is the first DVD camcorder we've seen that doesn't force you to compromise on features or quality--much.

Camcorders and digital cameras
Justifying a digital camcorder or a digital still camera as a business expense is easy if you need to document your business equipment. Snapshots and video clips are the best way to do this because "anytime you need to document anything physical, there's nothing better than a picture," says Denis P. Monaghan, a New York tax preparer. "Real estate agents and insurance claims adjusters, for example, need this equipment to do their jobs."

A digital photo or video can also make a presentation, a report, or a Web site more interesting and save you money on film and developing charges to boot. In the long run, a digital camera actually saves money that you would otherwise spend on future business expenses, and the IRS really likes that. Plus, after it makes your PowerPoint shows sing, the camcorder can help produce your child's first music video.



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