http://www.kenrockwell.com/nikon/d5000.htm#comp

http://www.kenrockwell.com/nikon/d60.htm

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.