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For Those on a budget, Paint Shop Pro is the thing - probably every bit as good as PSE.
Then again there is open source (and multiplatform including LINUX) GIMP, as I have seen every bit as good as PSP or PSE and even towards PS itself.
Now for basic viewers/editor there is just is no beating IrFanview for free.
For those who feel you must pay money for it to be good there is ACDsee, definitely better. and not all that much.
Pixia is a popular OSS program outside the US, and has gained a sizeable following in the Anime community. Some even say it handles tablets better than PS. (Thank you WaxPhoto )
Written by hayward , suggested by elias , edited by zakooldude .