The Nikon D60 is a replacement for the almost identical D40x.

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.