To make a long story very short, the top-performing scopes are the:
These telescopes are listed in order, with the best first. But there's more to a scope than a comparative ranking. Each of these has its own strengths and weaknesses, and each is the perfect scope for certain purposes. So by all means
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The Celestron FirstScope lists for $49.95, but often sells at deep discounts in brick-and-mortar stores. The Orion FunScope, available primarily by mail order, is the same scope at the same list price. But it comes with better eyepieces and a red-dot finder, and is unlikely to be found at a significant discount. Both scopes are limited by the quality of their mirrors, but they have stable mounts and good focusers — two critical areas where most low-cost scopes fall far short.
The Galileoscope comes without a mount — one of the most important components of any serious telescopes — and it also retails for $49.95. So if you want an off-the-shelf telescope, you would probably do better with the offerings from Celestron and Orion. But the Galileoscope is a superb educational kit, allowing you to see the inner workings of a telescope as you assemble it from scratch — with the bonus of a serious, astro-ready telescope when you've finished the assembly.