http://www.getpaint.net/

Paint.Net is a very handy photoshop-style graphics editor with layers etc.. and absolutely free. Especially at these times we are sure that there are a lot of you out there who would appreciate free software to help manage their graphics, leaving more budget to spend on iSmart software! Paint.Net is also quite intuitive so the learning curve is great.

Feel free to download and test it out.

About Paint.NET

Paint.NET is free image and photo editing software for computers that run Windows. It features an intuitive and innovative user interface with support for layers, unlimited undo, special effects, and a wide variety of useful and powerful tools. An active and growing online community provides friendly help, tutorials, and plugins.

It started development as an undergraduate college senior design project mentored by Microsoft, and is currently being maintained by some of the alumni that originally worked on it. Originally intended as a free replacement for the Microsoft Paint software that comes with Windows, it has grown into a powerful yet simple image and photo editor tool. It has been compared to other digital photo editing software packages such as Adobe® Photoshop®, Corel® Paint Shop Pro®, Microsoft Photo Editor, and The GIMP.