Ultimate Paint Description:

Full-featured graphics
program for image creation, retouching, viewing and manipulation. All
popular image formats are supported. Image acquisition from Twain
compatible scanners. Flexible brush handling which encourages creative
drawing - similar to what Deluxe Paint has. Basic features include
resizing, rotating, flood filling, text operations and a lot more.
Multiple Undo/Redo, total control over file parameters. Tools for
retouching and enhancing photos: comes with more than a hundred stunning
plug-in image filters and special effects. Adobe plug-in support is also
provided. It has the best price in its category, and a FREEWARE VERSION
is also available.