Alright folks yes this questions has been asked a LOT. I just dont feel like sifting through an innumerable amount of posts to get a few points while hopping in favor of one camera for a sec and then the other the next second. What I want is a succinct list (not a LONG one) of the MAJOR or NOTICEable differences, advantages and disadvantages over each other. I will list the ones I know and from those you can guess what type of answer I would like. D40: Bigger buffer Lower ISO Noise (gets countered by SR on k100d) Lighter Better Viewfinder More battery life in general Focus assist lamp (countered by flash assist) In camera help (not important to me but significant for some folks) Lithium Ion Batteries that last longer and are lighter but are proprietary and expensive. K100d: Autofocus Shake Reduction (gets countered by low noise on d40) Slightly better value Exposure Bracketing 11 focus points (what difference does that make?) Slightly slower start up (not very noticeable) Can use AA which can be bought cheaply when you run out of batteries. What I didnt care for on both cams: D-Lightning OK thats not much but with your help, I will edit my post with the points listed out according to importance. This might even help prospective buyers!