When I first started, I used loupe and an iPad app designed for dentists to use to view their X-ray negs. At $.99, it was a bargain. Now I have a plate of opaque (white) glass that I had cut at the hardware store. Sealed the edges with electrician's tape so I wouldn't kill myself, and I swap out the safe light glass and use it as a light box. Again, at less than $6, a bargain.
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You can get by with zero money if you wish. Set your computer to google's home page, tape the edge of the negative strip to the top edge of your monitor, and use a 50mm lens for a loupe. Or use a window w/ mid afternoon sun and said camera lens. Some people, including me, have a bit of difficulty w/ these methods because, one, getting my mind to grasp the fact that white is black and black is white on a print (vs the neg) has resulted in some surprises, and two, those negs are awfully tiny. So w/ 35mm, but not w/ anything bigger, I like to s*an them and see what's up. I no longer shoot anything but 35mm now, so perhaps w/ time and practice I can get the hang of viewing the negs and making a print decision. Perhaps.