Casio EX-Z33 (many colors) for around $103

If you are looking for a general P&S digital camera as a gift or as a general-purpose don't-mind-if-lost-stolen-or-broken type of a camera, then you may be interested in investigating the Casio EX-Z33 which is available in a variety of colors from a variety of sellers at Amazon for around $103, give or take a few quarters.

This has the typical P&S features, 3x zoom, 2.5-inch display, face detection, LiIon, SD/SDHC, movies, etc. We did not find any actual reviews of this camera, so your best bet is probably checking user-reviews at different retailers, user-review sites, and digital camera forums.