Quote - Photoshop is the best bet as far as I'm concerned.

 

A opinion that Adobe agrees with and is reflected in the price ($650).

those of more meager means could try Corel's PaintShop Pro ($90)
http://www.corel.com/

or those of no means can try The Gimp (free)
http://www.gimp.org/

All of these programs have layers and many (if not all) of the same basic tools.

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