http://www.dpreview.com/reviews/canoneos40d/ I'm actually surprised at his review. Until he gets the D300 up against it, but the D300's true competitor hasn't been released by Canon yet.
Wow. Catching up on my reading and took a look at Askey's review. I expected him to be somewhat hard on the 40D - maybe some lingering bad feelings over the fact Canon refused to give him a preview model and kept him a bit out of the loop. I figured at least the review would knock it a little as being a "maintenance release" more than evolutionary, and complaint that Nikon was really gaining ground in the last go-round. The review is pretty much a glowing recommendation. I almost pulled the trigger and went with the 40D, which I'm sure would have been great (and cheaper) ... but at the end of the day I just couldn't get away from the full-frame versus crop hangup. After looking at the RAW pics from my 5D with the 24-105 and 17-40 from Napa though, I'm pretty happy with my decision. Good to know there are so many great options - whether Nikon or Canon - for amateurs and enthusiasts these days.