I love GIMP! I have never used photoshop, but I really don't see how it could be much better than GIMP. And of course the best part is it is free!! I would definitely put that PS $ into a better lens/external flash etc. 
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Nikon D700, Nikon D90, Tamron 28-75 2.8 lens, Nikkor 50mm 1.4 lens, Nikkor 50mm 1.8 lens, Nikkor 18-200mm 3.5-5.6 lens, Fisheye-Nikkor 10.5mm 2.8 lens
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