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i belive there are more user custom programable functions on the 40D. it shoots 6.5 fps opposed to the 3.5 of the xsi. they have the same size crop sensor and i belive both use the same cmos sensor. the new t1i coming out in a few months will have the upgraded sensor that is on the 50D. the 40D just feels ( at least to me ) like its more solid in my hands.
the 17-55 is a great lens for both. its my workhorse lens right now. just make sure to keep a filter on it as some have dust collection issues inside the lens.
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