WHAT'S HOT: Thanks to its superior features and scan quality, the Epson Perfection 1240U Photo remains the leader of the SOHO chart. The model features 1200-by-2400-dpi resolution, 42-bit color depth, and three quick-start buttons for scanning, copying, and performing custom tasks like attaching a scanned image to a compliant e-mail client, such as Microsoft Exchange or Outlook.

In our scan-quality comparisons, the 1240U Photo delivered high color accuracy, smooth tonal distribution (shadows, midtones, highlights), and extremely sharp detail in both print and on-screen images. In performance tests, this USB unit whipped through color and black-and-white scans, garnering the best overall scores of all the SOHO chart models (with resolution taken into account). When measured against similar scanners with a USB connection and identical resolution, the 1240U Photo topped its competition in three out of four tests (the 75-dpi color, maximum-dpi color, and 300-dpi line art tests). The 1240U Photo also comes bundled with a transparency adapter (plus film holders) capable of scanning material up to 4 by 5 inches.

WHAT'S NOT: The earliest shipping versions of the Perfection 1240U series require a software patch (a free download at Epson's Web site) before you can use the scanner's front-panel copy button with non-Epson printers. Epson doesn't offer an automatic document feeder option for the Perfection 1240U Photo, which means the scanner can't handle stacks of documents for optical character recognition jobs or for legal-size paper. Live technical support requires a toll call.

WHAT ELSE: The ample software bundle includes two image editors (Adobe PhotoDeluxe Home Edition 4.0 for casual users and the more robust Adobe Photoshop 5.0 LE for advanced users), ScanSoft's TextBridge Pro 8.0 (OCR software), and ArcSoft's PhotoPrinter and Panorama Maker for creative projects. For $120 less you can have the Perfection 1240U without a transparency adapter (note the absence of the word "Photo" after the name).

BEST USE: With its bundled transparency adapter, the Perfection 1240U Photo capably targets small-office and home users who regularly scan 35mm film and other translucent materials, as well as standard photo prints.

SUMMARY

Epson Perfection 1240U Photo USB, 1200 by 2400 dpi, 10.6 by 17.1 by 3.7 inches (width by depth by height), 6.2 pounds, 8.5-by-11.7-inch scanning area; includes transparency adapter; no optional automatic document feeder. One-year warranty; toll-call technical support for 12 hours on weekdays; 24-hour, toll-free automated support. $269 800/463-7766 www.epson.com