May as well get the 30-day trial of Elements and see for yourself.
There are somethings Gimp can do that Elements cannot (among them being putting it on as many computers as you want without buying more copies.
) There are also some tools in Elements like the healing brush, ACR, and others which are very nice, and alone make it worthwhile.
I'm pretty comfortable with both, as I started using Gimp first. But generally Elements may be easier (and this is partly due to the fact of more people using it, more tutorials, similarity to full CS3 in tool names and usage, and more polished feel and look in general.) Bottom line: if after using trial of Elements, it seems easier to use than Gimp, get Elements. Nothing says you can't use Gimp from time to time too.