for me D40 >> parag mas optimize yung sensor niya sa 6mp na output niya [malinaw siya] kahit kit lens lang - personal experience & opinion lang po >> :D >> try nyo po both camera >> i demo - pede yun
added to that eto sabi ng isang Nikon reviewer :D
parang may point din siya :D
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The Nikon D60 is a "sucker" camera sold mostly to people who are not professional photographers, but who are impressed by meaningless megapixels. Megapixels have nothing to do with picture quality. The less expensive D40 is the same thing as the D60, but better. The D40 is the professional's vacation camera. It's what I take when I'm on vacation or with family, too.
The D60 exists to allow Nikon to sell a camera in the $750 price range to less experienced people who feel better spending $750 on a camera than spending $470 on the superior D40. If you're smart enough to be researching cameras from people like me who are here to help you instead of trying to sell you an expensive camera, just get the D40.
If you want to spend $750, get a D40 and more lenses or flash. For instance, for sports, get a D40 and the excellent 70-300mm VR, or get the less expensive, and also excellent, 55-200mm VR for general telephoto use.
I wouldn't buy a D60 or a D40x. I would buy, and actually did buy, the superior and least expensive D40, which today sells for only about $470 complete with an absolutely excellent non-VR lens. The least expensive D40 has twice the sensitivity to light (ISO 200 base vs. ISO 100 base) and over twice the flash sync speed (1/500 vs. 1/200). The other features, like pixels and dust reduction, are just fluff. I've never had a dirt problem with my D40, and I change lenses a lot and have made 25,000 shots on my D40.
Pixels are a pain. Do you know that I own a $5,000 D3, and usually shoot it set down to 6 MP, not its native 12 MP?
If you have $5,000, get the $5,000 D3.
If you have $4,000 or less, get an $1,800 D300.
If you have less than $1,800, skip the D80, D60 and D40x and head straight for the superior D40 for only about $470, with lens.
If you have $1,000 you may want to look at the D80 if it's going to be your only camera, but honestly, I use cameras all day, every day, and when I go on vacation, I prefer my D40, not the D80.
from --
http://www.kenrockwell.com/nikon/d60.htm#rex///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////
wow.. nikon syempre... :D:D 
