Personally I prefer Nikon's least expensive D40 over the D60 or D40x. The D60, D40x and D40 are actually exactly the same cameras, differering only slightly in their internal electronics, but differing greatly in their prices.
The D60 is actually a D40 body with a few more card-clogging pixels, a VR lens and adaptive dynamic range, but a slower maximum shutter speed with flash.
The D60 is less sensitive to light then the D40 (its default ISO is only ISO 100 compared to the D40's default ISO of 200). Its less sensitive to light because the pixels have to be made smaller to cram more of them into the same-sized sensor. Smaller pixels collect fewer photons than larger pixels. Since the D60 is half as light sensitive, the D60 has to use twice as long a shutter speed or a larger aperture, which makes it more likely to make a blurry picture than the D40. OOPS!
Save your money and get the D40 instead. The D40's faster sync speed is invaluable for use with flash outdoors, and the extra light sensitivity in normal use will help make sharper pictures. These three cameras (D40, D40x, D60) otherwise, for most users, are identical. Compare them in person and you'll see. Megapixels don't matter.