http://www.nikonchat.com/nikon-dslr-cameras-compared/

Nikon D40 dslr nikon d60 DSLR compared to?
Hello, I am deciding between a D40 and D60 DSLR. This would be my first DSLR and I am a budget. Besides the difference in megapixels, I learned that D40 D60 Active D-Lighting uses while D-Lighting uses. Only like to ask any difference in these functions in bright scenes. I found two deals both come with dual-lens VR lens (15-55mm and 55-200mm) in D60 D40 S $ 1,099 while $ S 1299. The D60 comes with an extra tripod. Other common given for free include both a 4 GB SD card, card reader, micro LENSPEN (What's this?), Umbrellas, bag (Brand Nikon D40, D60 Lowepro brand) Megapixels do not care, only the performance of the camera. I need to play well at night and during the day when there is no bright background. Thanks in advance, need urgent advice. If someone has the same type of offer, but at a cheaper rate, let me know where I can purchase. I prefer to buy in a store and not online. Thank you all.
the D60 will give you a number of things you want. Has latest firmware and processors image sensor designed for the 10 mp. It has an "active dust reduction system with airflow control." Nikon not putting a system in D40 to against dust is one of the biggest drawbacks I see to the D40 (though I think it's still a great camera for the money) If you change lenses dust and the camera needs to enter a system to deal with it. With the D60 you get a VR lens. That will help with low light situations (which may offer that now with the D40, but initially was not). The D60 has a dynamic range of adaptation. Nikon calls it "Active D-Lighting, which allows you to save a few highlights that my otherwise be lost.
Nikon D200 features and review