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Gerald,
The 40D is 10 mega pixels, the 20D is 8.6 mega pixels
the 40D has Live focus, where you can preview focus on the rear LCD, zooming in to see fine detail before capturing the image. the 20D does not.
The 40D has a 3" LCD, the 20D has a 1.8" LCD.
The 40D has a higher frame rate for continious shooting, and a larger frame buffer allowing more images to be taken in quick succession.
The 40D has lower noise levels at high ISO speeds..
The 40D is a fantastic camera, as is the 20D, If you provide more information on what type of photography you intend to use the camera for, I could go into more detail regarding what differences will affect you the most.
Cheers mate.
Alex.
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