Amazon has the GE Point and shoot camera for $34.99 + free shipping.  It is the least expensive 12 Megapixel camera we’ve ever seen.

Features include 16MB internal memory, 5X optical zoom, 2.7 inch LCD with Auto Brightness,Face detection, in camera red eye removal, image stabilization, smile detection, blink detection and more.

Uses 2 AA batteries, not included.  SD card options here.