What is the best <$200 digital camera with a view finder and at least 3.2 Megapixels?

Both the Canon A510 and A520 are quite good. The A510 was recently rated top in Consumer Reports. I just bought the A520 (4 megapixels vs 3.2 for the A510) and I'm very happy with it. You can pick up the A510 online for around $150 or so and the A520 around $175. Of course camera prices change all the time, so those prices are just examples.

dpreview.com has a handy digital camera finder. You can enter all three criteria you specified (price, megapixels, and viewfinder type) and get a list of cameras that meet that criteria:
http://www.dpreview.com/reviews/compare....

The Canon A510 and A520 are good purchases, and the Canon Powershot SD300 would be a good bet too if you want something compact (though it has a small viewfinder).