The Optio M40 is only a marginal improvement over the M30, but it is not a bad little camera. It is well made, has good handling for an ultra-compact, and is extremely easy to use. It performs fairly well, and apart from the lens distortion the image quality is pretty good, especially its noise control at higher ISO settings. As before though, weak points are poor low light ability and lens distortion, but for the price it is certainly worth considering.
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