The Celestron FirstScope is the best pick for an absolute beginner level telescope. Most entry-level scopes are crap, and most useable scopes start at $300. Since the FirstScope costs only $42, you might be tempted to dismiss it as more useless junk. But I’ve been using the FirstScope, and it is sweet. It needs a sturdy chair or table to perch on, but otherwise is easy to handle. It is compact for storage; it can fit onto a shelf — and it is the perfect size for a small kid. Pretty durable, too. With its 3-inch mirror you can see moons of Jupiter, ring of Saturn, and lunar craters. (I missed that recent comet.) Many other buyers mention that if you substitute decent eyepieces (from another scope) it improves the view tremendously. With one of those you can view a few bright galaxies. It will also focus as close as 30 feet away; we’ve used it as a terrestrial telephoto lens to scan the wildlife on the mountain behind our house.
This is an adequate first telescope to try out sky watching for a small investment. If you want to invest into a higher quality telescope, I recommend Ed Ting’s reviews at ScopeReview. It was Ed Ting’s raves about this little gem that turned me onto the FirstScope in the first place.