The differences between the two models is, to say the least, subtle. The D60 shares its body with the D40X and most of their specifications are identical. The D60 adds a two-pronged method for combating dust accumulation on the sensor - a system to shake dust from the sensor and another channel dust away from the sensor in the first place.
Other than this, the D60 adds active d-lighting that helps maximize dynamic range by adjusting exposure to retain highlights then boosting shadows. It also adds a digital rangefinder that indicates subject distance when manually focusing lenses. A stop-motion mode lets the camera clump individual frames together as an animation - the first time we've seen this feature on a DSLR. At the cherry-on-the-top end of the new functions comes the addition of a sensor that turns off the screen when the camera is held up to the eye and a user interface that rotates when the camera is upended.
so basically its for stupid people... or canon users...