Paint.NET is not quite perfect, but it's really close. One thing that would have made it tops in my book is if you didn't have to download several separate files on Paint.NET's homepage to get the program to run. They really should combine them into one download.

Final thoughts
There's no harm in giving each of these free programs a test drive before you decide on which one you like best. They both contain fantastic tools for image editing and are great for beginning photographers on a tight budget, or better yet, those with no budget!

They may not have all the bells and whistles of programs you pay for, like Photoshop, but then again, users aren't missing out on a ton of quality features with these programs either. The only thing you'll be missing out on is spending a bunch of cash before trying out some great free software!
On a personal note, I enjoyed learning how to use Paint.NET much more than GIMP. The layout was much easier for me to navigate, and personally, the more time I can save not having to go through tutorials, the better. Speaking of tutorials, when I did need them, Paint.NET directed me to them faster than GIMP. I also appreciated the program knowing where I kept my picture files on my computer. I didn't have to dig through file folders because it just pulled them right up for me when I clicked upload photo. See Figure G to take a look at a beginner's project using Paint.NET.

One final note: GIMP works on a variety of operating systems including Linux and Mac OS X, as well as Windows. Paint.NET is limited to Windows only.

Cheers'
Vijay