Well.. while I agree.. it is hard to really make a fair comparison of the 2 programs.. one is free and one is very expensive. For a free program, gimp is pretty good.. I just don't like the UI and tool layout.. I find there are other free paint programs out there that are better.. and many shareware programs that easily beat out Gimp...

But.. if money is no object... you would be hard pressed to beat photoshop as an all around best tool for photographers, digital scrappers and graphic designers.