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The Pentax Optio E40 is an entry-level eight megapixel camera with a Pentax-branded 3x optical zoom lens and a 2.4 inch LCD display. Offering a resolution of 110,000 pixels, this LCD is the only method of framing images since the E40 forgoes any form of optical viewfinder. The Pentax E40 has a 35mm-equivalent focal range of 37 - 112mm, with a maximum aperture that varies from f/2.8 to f/5.2 across the zoom range. ISO sensitivity is from 80 to 1000, and the E40 keeps things simple with program mode plus ten scene modes. Connectivity includes both USB and NTSC / PAL video, and images are stored on Secure Digital / MultiMediaCards (including newer SDHC cards) plus 10MB of built-in memory.

Other E40 features include face recognition autofocus and auto exposure, Digital SR (Shake Reduction) which automatically boosts ISO sensitivity for faster shutter speeds in low-light, Auto Picture mode which automatically determines optimal shooting conditions for Landscape, Portrait, Night Scene, and Normal mode, and up to 4x digital zoom. The Optio E40 is also capable of recording movies in resolutions up to 640 x 480 pixels with audio, in AVI (Motion JPEG) format. The E40 derives its power from two AA disposable or rechargeable batteries.

The Pentax Optio E40 will ship first in September 2007, priced at US$150.