Either camera is an excellent choice.
It is not a matter of one being better.
Go to a camera store and get your hands on both and buy the one that feels right in your hands.
I am looking to get into the digital SLR scene. I have a very basic point and shoot, but both myself and my wife have experience with 35mm SLR's. I have done some research and have narrowed my choices down to the D60 or the XSI. But from here I am stumped. The D60 is more affordable, but I am not convinced that it is the better camera. I am also open to other choices, maybe a Pentax. What should be some deciding factors to help me make a decision?