Both models offer image stabilized optical zoom lenses with wide angle capability, a 2.7″ LCD. They are equipped with 12MP and 14MP sensors respectively.

The SD1400 IS model is also equipped with 720p HD video recording with H.264 compression and HD (High Definition) output.

Let’s take a look at the key features for each model:

IXUS 130:

• Ultra-slim design with four color options
• 14.1 Megapixel resolution
• 4.0x zoom with 28mm wide-angle lens
• Image Stabilizer (optical)
• 6.9cm (2.7”) LCD
• Smart Auto, Face Detection and on-screen Hints & Tips
• HD Movies (720p) with a HDMI port
• Smart Shutter with Smile, Wink Self-Timer and FaceSelf-Timer
• DIGIC 4 and Servo AF/AE for ultra-fast response and high image quality

IXUS 105:

• Metal body in four color options (compact)
• 12.1 Megapixel resolution
• 28mm wide-angle 4x zoom lens with optical Image Stabilizer
• 6.8cm (2.7”) LCD II
• Smart Flash Exposure and Scene Detection Technology
• Face Detection, FaceSelf-Timer and Auto Red-Eye Correction
• ISO Auto, IS and  Motion Detection Technology
• DIGIC 4 processing for high image quality and ultra-fast response
• 30fps VGA movies with Long Play

Pretty cool cameras in other words