I finally pulled the trigger and did it.  After a lot of round and round, trying to decide whether or not to wait for the Canon 60D to come out or to snatch one of the deals on the 40D (since the 50D released), I finally ordered the 40D with the 28-135mm IS lens (supplemented with a gift certificate and some Christmas money).  To make sure that I was doing the right thing, I did a spec comparison of the 40D to my 20D and two generations definitely have a lot of differences.  Pushing factor was that the 60D won’t likely release for at least another year or two and I have no idea if it will have the features that will make the upgrade worth it, or if it will be like going from the 40D to the 50D (not a huge difference).  If the 60D is a big jump, I figure I will sell the 40D to upgrade to the 60D.  Best part is getting the 28-135mm lens for $170 more – the lens retails around $350-400 normally and is a fantastic walk around lens.  I now have my 50mm fixed, my 70-300mm, my 18-55mm, the latest 28-135mm, and an external flash – rounds me out really well!  Now I need to get the photography bug back :-)