Internet Marketing and eCommerce Expert – Nigel Burke's Blog

The answer is GIMP!

GIMP is a free graphics program which is comparable to Adobe Photoshop. GNU Image Manipulation Program (GIMP) runs on Windows, Mac and Linux.

I am often asked what graphic programs are good to use for basic graphic design. GIMP is a pretty good candidate for this. It can even save files in Photoshop format.