The Canon Elph Powershot SD110 is one of the newest iterations of the Elph/Powershot line. Very good camera for a beginner or casual picture-taker who wants the convenience of a small camera that can fit easily into a pocket or purse.
The difference between the Elph S line (S230, etc) and the new SD line (SD100, SD110) is the new memory card. The SD100 and SD110 both now use a newer secure digital memory card that is much smaller than the older cards used in the S230. The SD cards are about the size of a postage stamp, but a little thicker, and can be found online for a decent price--about $40 or so for a 256 MB card. Therefore, the camera battery AND the memory card can now fit into the same slot on the camera instead of two separate compartments.
If youre trying to decide between the SD100 and the SD110, let me make it easy for you. If you have a photo printer and youd like to be able to dock the camera and print pics by pressing a single button, get the SD110. Otherwise, get the SD100. Thats the only difference between the 2 cameras---a little easyprint button on the SD110, but itll cost you an extra $60 or so....not worth it unless you print lots of pics yourself.
The camera can also shoot 3 minute movie clips...which is a great and fun feature. Ive found the quality of the pictures and movies to be quite good. If you plan on blowing prints up past 8x10 though, you might look for a camera with higher resolution...but if not, this camera has fantastic clarity and resolution.
I highly recommend it...and just love how small and compact it is!