Managed to pick up an used SX40 recently. Was out in the field today shooting with my usual rig 7D plus 300 when I thought I'll take a few shots with the sx40 to try it out. It was already quite late so a few were at ISO 400. Anyway I was quite impressed. Will have to use it in good sunlight sometime to really see what it can do. I would say it is a very good little camera.