CNET have reviewed the Pentax Optio S. The thing that I like about the CNET site is the Reader Reviews section that sits alongside the main review. Apparently 97% from 59 reviewers currently recommend the Optio S, and you can read all of their comments too.

“Pentax likes to boast that its stylish, 3.2-megapixel Pentax Optio S is small enough to fit into an Altoids tin—an especially notable feat for a camera that sports a retractable 3X zoom lens. Sure enough, the four-ounce, metal-body digicam drops right in, making its curiously strong feature set and generally good (if unremarkable) image quality all the more appealing.”

Website: CNET - Pentax Optio S Review