The Canon G10! :D:D:D
I have always been a fan of the G series. I like how it is so compact and yet has the basic functions I want to learn more about before progressing to a SLR, digital or not. For now, there's no need for me to lug around lens and flash since I don't know what lens are for what. Plus, they are expensive! Anyway, to a beginner like me, the only difference between the pictures produced by the G10 and a DSLR is the focus you can give to the object of the picture.
Although it's not the newest in the G range, I think it's the best value-for-money. SAVE SAVE SAVE!