DPReview has a nice gallery of beta shots from the 40D taken with a pre production camera. From what can be seen here it looks like the 40D has a lot of potential, especially in the noise department.
The sample below was taken at iso3200, and sure we can see noise, but that much noise when cranked all the way up to 3200 is our kind of animal. Heres the full DP review gallery.
