MDKsniper, you're starting to look like you're on a commission, man.
A point by point breakdown of the comparison, omitting the e300:
price: the d70's kit price has come down 100 dollars and they have a rebate out bringing it to 1099, and the kit lens spanks the **** out of the 18-55 the canon comes with.
ISO thing: finer steps for d70
even if it doesn't have ISO 100 (I've griped about it, too)
flash problem: d70 is the only one with an AF assist that doesn't make the flash hop up and preflash, which will have your subject blinking when you take the real picture. Which is bad.
Buffers are equal.
mirror lock up... okay your boys win.
Faster startup time and shutter response (good ****!!) and the viewfinder is pretty good.
Personally? The 350d is too ****ing small for my hands. I shoot a d70 and love it to pieces, though I wish they'd do firmware with MLU and ISO 100 on it. You know they can, I know they can, they just haven't. Plus I stand behind the fact that the 350d felt cheap to me, while the d70 has a little heft to it and feels more quality. I don't like light, cheapy things. If you do, or your hands are those of a 6 year old, by all means go 350d. I vote nikon hands down. More megapixels is useless if it comes with a crappy *** lens that won't render a good picture on them anyway.