I figured that we should have one thread totally dedicated to these three new DSLR's instead of discussing them in their respective forums! After initial review of the specifications for these three entry level DSLR's I think that the Pentax followed by the Nikon (or vice versa) will have the best high ISO performance. I believe the Canon will have the worst high ISO performance of the three models. Also, in terms of durability the Pentax wins because of its weather sealing followed by the probably well built and solid D60, however the XSi will presumably be last because its predecessors were not so solidly built. So what are your thoughts on these new entry level DSLR's?