Oooo, this is a tough question, I tell you what, in the next edition of the magazine, I will do a head to head review of the two and you can decide for yourself.

Less expensive and better glass. The new E-3 is quite nice.

My vote goes to Canon 40D.I recently bought one from Checkcost and I am more than satisfied with the deal and with the camera..And also since you want for to use it for wildlife photography,40D will be the best choice..You can go through the review before deciding onto anything..

http://www.dpreview.com/reviews/canoneos40d/

The choice between Canon and Nikon is one that perplexes many photographers, but the fact is that these two brands are ever so close in performance. As time goes on, one manufacturer will have the edge, only to then be surpassed by the other.

The truth is that the choice of which of these two are best is a highly subjective one, and one that you can therefore only make for yourself.

My advice is to go down to your local camera shop and hold both bodies in your hand, and then let your heart decide.

I purchased a Canon 40D several months ago. When I compared the Canon 40D to the Nikon D80 my decision was challenging. After comparing all of the specs side by side one of the key reasons that I purchased the Canon related to the significantly lower repair rates for the brand according to Consumer Reports. Personally I have a had difficulty with electronics in the past, and both the cost and inconvenience of dealing with repairs - or loss - have been too big!  Since I like to "get into" my photography most recently photographing my daughter's soccer in some very inclemant weather - cold and rainy - a good build is very important to me. I guess I am a very practical purchaser when it comes down to it.

Overall it is a very powerful camera that provides the range of control to take any conceivable photo I want to take. 

What I love about the camera is it is increadibly easy to use the dials etc. Intuitive menu and large viewing screen make this wonderful camera to use.

Well, there is my two cents worth. I hope it helps with your decision.

Scott

The Canon 40D is a very good camera, and one that I can certainly recommend.

It has a 10 megapixel sensor with built-in dust reduction system, a 3 inch LCD and an ISO range of 100 - 800 ISO, which is quite a good specification for a camera in this price range.