The 10 megapixels Nikon D60 is compared to the 15 megapixels K20D. All images below are 100% unmodified crops from their respective cameras. Only the ISO was set on the camera, the remaining settings were left on automatic. The D60 had the Nikkor 18-55mm F3.5-5.6 VR lens while the K20D had the Pentax DA 31mm F.19.

Despite the K20D's resolution advantage, images from these two cameras are very similar up to ISO 400. The K20D produces images with a little more contrast and a slightly darker exposure. As we have seen from other tests, the D60 tends to over-expose compared to most cameras. Both colors are quite accurate. Maximum accuracy for the D60 was reached with a hue adjustment of -6. White-balance is also very close.

From ISO 800 onwards, we can see the Nikon D60 keeps image noise noticeably lower than the K20D. Despite being half the price of the K20D, the D60's lower resolution works in its favor by producing images with lower noise. ISO 1600 and 3200 show an increased advantage for the Nikon over the Pentax. This definitely shows that lower end DSLRs do not have to compromise in terms of image quality.