Cameras? I shoot with a Pentax dSLR but for P&S models, I think Canon has the best image quality for the price. Good, Canon A470 Powershot at ~$90, better, Canon A590IS at ~$140 and best, Canon SD880 at ~$260.
If you want a camera you can also take to the beach, Pentax makes a P&S model with very good image quality, waterproof to 13ft in the Optio W60 at ~$270.