I just got the D40. No major difference between the D40 and the D60.
I got the D40 because I am just getting into photography and I don't know how long I will be interested. In a couple of years, if I still can find the time and enjoy it, I'll upgrade for something beyond the D60 (at least the D80).
2008 BMW 328xi - Jet Black | Black Leatherette | Brushed Aluminum Trim
Modifications - Blacklines | Jet Black Front Grille | Matte Black Finishing Rods | LUX 5.1
Custom - Hidden Garage Door Remote | Lego Rear Fogs
Wheels/Suspension - VMR V710 Gunmetal Stgd | Kumho Ecsta SPT | Eibach Pro-Kit Springs