You can read the review and compare yourself:
http://www.dpreview.com/reviews/nikond80/page22.asp
Both Canon and Nikon have great D-SLR systems. I'm a Canon user, so slightly biased towards Canon. As least from the reviews, the Canon Rebel XTi and 30D both perform slightly better in low light at high ISO than Nikon D80. But Nikon has a slightly better flash system.
If you are going to consider the price range of Nikon D80, I would suggest spending just a little more to get the Canon 30D which is more rugged and faster, 5 fps instead of 3 fps.
But you will love any of these cameras. The slight difference in performance will not likely handicap you. You should go to a local camera store and try out the cameras and see which one you like the best.
I was looking to get a dslr. I had narrowed it down to Canon Digital Rebel XTi or the Nikon D80. This will be my first digital slr so I was not too sure which one is the best. I would prefer either a Canon or Nikon does anyone have any suggestions even if it is not the two cameras I have listed, or any comments suggestions on the two cameras I listed.

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic