Two sample galleries are Iceland – Birds, Horses and Sheep (taken with the D40), and Iceland – Scenery (photographed with the D60).
(via DPReview forum post)
Nikon D40 Samples
Photos of 3 Young Red-Tailed Hawks – Nice series of photos by Jacobo, who used the Nikon D40 and Nikkor 70-300mm VR lens to shoot the pictures with.