DF> If your main criteria is comfort (considering your price range) your
 DF> best bet  is finding a decent quality used mtn bike. $400 new only gets
 DF> you department  store junk these days. Look for something with a decent
 DF> component group and  alloy wheels. You should find something decent
Well, maybe that is a slight exageration  :-)  Department store junk?
There are bikes in that range new that could certainly tolerate city riding.
I wouldn't use one on my off road adventures, but that isn't really what
we are talking about.  For casual riding, I think any of the following would
be sufficient:
Diamondback Sorrento    $389    Alivio  CroMol/Steel
Giant Iguana 640        $390    Alivio  CroMol/Steel
Schwinn Highplains      $400    Alivio  CroMol
Raleigh M60             $420    STX     CroMol
I agree that used bikes can be a real bargin, but I don't know if they are
advisable for novice cyclists.  For instance, if a new rider buys a used
bike with SunTour components, then a shifter goes out, the whole group must
be replaced because Shimano isn't compatible with Suntour derailers and
Suntour replacement parts aren't available.  That could lead to a large
expense.  Or, it could be the best purchase she will ever make.  If one 
doesn't
know what they are buying, it is a gamble that new cyclists would probably
be better off not taking.
Lucas
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