Since most camera makers have introduced new cameras in the past month, it is difficult to say which offers more.

None of these new cameras have been reviewed.....so you have to base comparison data on older cameras of the same model.

In the price range you mentioned, you should look at the Olympus "FE" series.

That would be the FE230 or FE240.

For Canon, the price range is probably the SD600.
But it is only 6 megapixels.
The new SD750 appears to be the 7 megapixel version of the SD600.

Here is a comparison of specifications of the FE230, FE240 and the SD600. Just imagine that the SD750 is the same as the SD600 except that it has 7 megapixels.

http://www.dpreview.com/reviews/compare_post.asp?method=sidebyside&cameras=canon_sd600%2Coly_fe230%2Coly_fe240&show=all

Picture quality on the Olympus FE series and the Canon SD series are about the same.
Where they differ, is in performance.
By comparison, the Olympus FE series has slower performance and longer shutter lag.

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