Hmm, I've been using Paint.NET a lot recently, and I think that it's a bit better than both the GIMP, and Photoshop.
It works on the same principals of GIMP, core unit, with tons of optional plugins that you can download. it's also more user friendly, and it's free as well.
It's also quite powerful, and I've done things in Paint.NET that I've been unable to do in either Photoshop OR GIMP.
Paint.NET - Free Software for Digital Photo Editing It can be found there, and you can find plugins through the forum on the same site.
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