Canon and Nikon Bodies: A Parallel Comparison

Entry
Nikon D40
Canon Rebel XT/350D

Entry - Lower Midrange
Nikon D70s
Canon 20D

Upper Midrange  
Nikon D200
Canon 40D

High End 
Nikon D300s
Canon 5D

Nikon D700 
Canon 5d Mark II


Elite
Nikon  D3
Canon 1DS Mark III