Even though I don't deal with Nikon's, I can tell that the Nikon D60 has...

# 10 megapixel DX format CCD (1.5x FOV crop)
# New Image sensor cleaning system
# ISO sensitivity range 100 - 1600 plus HI 1 (3200 equiv.)
# 3.0 fps continuous shooting*, unlimited in JPEG
# Large 2.5" 230,000 pixel LCD monitor
# Short shutter lag and viewfinder blackout
# Support for SDHC (SD cards over 2 GB in capacity)

The 450D from Canon has..

* 12.2Mp
* Sensor type: CMOS
* Autofocus points: 9
* Frames per second: 3.5
* ISO min: 100
* ISO max: 1600
* Screen size: 3.0
* Card format: SD/SDHC
* Battery model: Lithium-Ion LP-E5 Rechargeable Battery
* Weight: 475g
* Size: 129x98x62mm
* Resolution: 4272 x 2848
* Aspect ratio: 3:2
* Sensor size: 22.2x14.8mm
* Autofocus system: Cross-Type
* Exposure modes: Auto, Program, Shutter-priority, Aperture-priority, Manual
* Screen resolution: 230,000 dots (76,000 pixels)
* File formats: RAW, JPEG
* Live view: Yes
* Shutter speed max: 1/4000second
* Shutter speed min: 30seconds

The 450D is the better camera. If you are looking to go low budget, the 400D (what I use but I am upgrading at xmas) is a nice start camera.