Compared to...

Studio scene comparison (JPEG)

This is our standard studio scene comparison shot taken from exactly the same tripod position. Lighting: daylight simulation, >98% CRI. Crops are 100%. Ambient temperature was approximately 22°C (~72°F).

Nikon D40 vs. Canon EOS 350D (Digital Rebel XT)

Camera settings:

• Nikon D40: Nikkor 50 mm F1.8 lens, Aperture Priority, ISO 200
  JPEG Large/Fine, Manual WB, Default Parameters, Self-Timer
   
• Canon EOS 350D: Canon EF 50 mm F1.4 lens, Aperture Priority, ISO 100
  JPEG Large/Fine, Manual WB, Default Parameters (Standard PS), Self-Timer
  

Nikon D40	Canon EOS 350D
2,506 KB JPEG (3008 x 2000)	2,882 KB JPEG (3456 x 2304)

While it is possible to pick areas of the image which lend some credence to the EOS 350D's 34% pixel count advantage it's clear that the average observer would not notice these differences and that you would need a very large output size for any of them to become visible.