Compared to the specs of similar cameras such as the Olympus VG-180 and the Canon PowerShot A4000 IS, the Nikon L27 fairs well. Both the VG-180 and A4000 IS however have the option to adjust the ISO sensitivity, and the VG-180 offers 'art framing' so may appeal to a wider audience. The Canon also offers an 8x optical zoom, compared to the Nikon's 5x.
The Nikon Coolpix L27 is easy to pick up and use and would suit first time digital camera users.
Unfortunately the menu structures and button functions can be frustrating.
The Nikon L27 is a very basic camera, designed without frills or some of the functions we've come to expect from even entry-level cameras. With no full or part manual modes it is more likely to appeal to users who would prefer not to fiddle with options, making it a viable choice as a first camera.