Do you want a DSLR? If so, Get a D40 or a Canon XT. Go to best buy or something and play with them to see which one feels most comfortable. I have a point-and-shoot with full manual options/settings. That was a good start for me, but I think I'm ready to move beyond what that fixed-lens is capable of.
I just went to check out the new D60, D300, D40, and Canon's XSi. I was surprised at how comfortable the XSi was. I just wish it had a 1/500 flash sync like the D40. I was also quite surprised at the weight and speed of the D300.
I think I'm going to get a Nikon D40 soon and perhaps will buy the D80's successor when it's been out for a while and gets good reviews-- whatever. It's kind of weird though because I was able to figure out the D300 more easily than I could the D40. Anyway, if I get the D40, I'll probably pick up the 55-200m lens to go with the 18-55m kit glass. If I have money leftover, I'll probably get an SB-400 too. What do all of you think?