No. You are all wrong. GIMP is better

Menu structure is smaller / leaner. There are more file formats and more filters available. PS even cannot save decent BMP or TGA without plug-ins.

And the amount of windows can be reduced in GIMP. You just have to connect the windows with each other and you can work with one tool window and one image window.

PS is for the rich and for the warez people

Models, Textures and Games from Dexsoft