Also, worth noting is that the D80 is what I would consider a significant notch above the D40/D60 (to be honest I dont even look at the D40/D60).
I've not spent that much time with Nikons enough to really hate them like I do (a few months with D70/D70x/D80).... so at least u know my bias.
Of the list I would recommend the the Pentax/D80. Something worth consdiering is the lenses you want... and the budget you have for them... both now and down the road.
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