D60 is the upgrade for D40x which I owned previously. The differences between two are too small to justify upgrading from D40x. If you own D40 and would like more resolution then D60 may fit the bill. For D40x owners only real advantage is the VR lens which is probably only slightly better than the non-VR one that comes with D40x (for the zoom range of 18-55mm). Off course I am not forgetting D-Lighting which is a much touted feature but I didn't see noticeable difference in quality. Using Active D-Lighting makes the camera take longer to save pictures. It could take a few seconds before you can review the photo on LCD.
For people looking for their first DSLR camera, D60 is a great choice. It is very easy to use and provides excellent images without requiring a lot of technical knowledge. Actually the images I produced with my D60 (and D40x) were better and sharper than everybody else in my photography class (with students using anything from compact and semi-pro point and shoot cameras, Canon XT and XTi and Olympus E-510). It doesn't have live view which I would've liked because I plan to use tripod for a lot of my shots. Like its predecessors, it doesn't have an auto-focus motor in the body so your lens selection is limited but for a beginner that shouldn't be an issue. It would've been nice to have higher flash sync speed but hey you can't have it all. I have no regrets about buying D60 (I had a bunch of unused gift cards from Christmas so I didn't have to pay a lot from my pocket).
Here is my advice for you: If you are looking for an easy to use DSLR which take excellent photos and can afford it then buy it. I would definitely recommend D60 over D40x (unless you are saving a couple of hundred dollars or more). If you are on a budget then go with D40 which is an excellent camera and should now be even cheaper.
If you are buying this camera (or D40), I highly recommend getting 55-200 VR lens which is around $200. Add that to the kit lens and throw in an SB-400 or SB-600 flash and you'll have a set up that is hard to beat for about a grand. D60 is a lot of camera in a small body.
After having the camera for a few months, I still love it. It produces pictures as good as or better than Canon's new Xsi and for a lot less. At around $630 for the kit, it is a great deal.