Have you tried Pie Studio' from 'KAGI, I think it will fulfill all your requirements. web address;- http://www.pitmeta.com Bill Steward..
You definetely must check Ulead's Photo Explorer v7.0 for $24.95 the downloadable edition or $29.95 the boxed edition or version 6 for free...
ACDSee is my choice for a viewer. It simply has the most flexibility and ease of use, when compared to the other choices. I prefer it over the rest simply because of how clean and efficient it is. It supports loads of formats (and can be upgraded through downloadable .dll files), can view a large number of images quickly, and has minor editing abilities (rotate, resize, standard brightness/contrast, effects, etc.). The image loading is speedy, and viewing many in sequence is simple: use the mouse wheel (a very handy feature), or the page up/page down keys. It opens the image up in one window.
While I don't mind this, some may greatly dislike it (i.e.: those who compare images side-by-side). The only real problem with it is that it is expensive. $55. Really expensive. Almost too expensive, but it's a tolerable issue.
Just a note: I am referring to version 3.0. I have not tried their latest, so I cannot comment on it. Hope this helped..
The best and easiest to use is IrfanView. The real kicker here is it's FREE !!!!!! ACDSee is over-rated and too expensive, a pain in the a** to use. Down load @ www.irfanview.com, you'll be surprised at how good this program really works. I wouldn't spend ANY money on a viewer while this available...
I agree with Gary; Irfanview is an incredible program that has an amazing array of features. It is a great tool for digital photographers and other photo enthusiasts. Are you wanting a program that you will use sitting down with your client? Or, do you want something your client can, maybe, access on your web page and use on their own? Toby..