“At 3200 ISO, both cameras are exhibiting higher noise levels, but the D7000 has taken a visible lead in detail retention, while the EOS 60D has become relatively muddy and ill-defined.”
Camera Labs stacks the Nikon D7000 [QuickPrice Check]
The Nikon D7000 has 16.2MP resolution while the Canon EOS 60D has 18MP resolution, both on an APS-C CMOS sensor.
You can read the Nikon D7000 vs. Canon 60D High Noise Comparison at: Camera Labs.
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