A review of the Sony DSC-S40 digital camera is available at imaging resource.

Here is an extract of the review result:
” […] Its biggest strength is its very fast shutter response. Sony has managed to make a low cost model that keeps a decent quality movie mode, with audio, and most features found in the company’s $400 cameras are also found here.
[…] The S40 delivers surprisingly good images and is feature-rich for the money.”