Look here http://hardware.slashdot.org/hardware/06/11/07/233225.shtml maybe
some good points.
cheers

Depends how "entry level". There's things like the Pentax
K100D, Nikon D40, Olympus E410 that are all sub-$1k (The
E410 is sub $1k after the current cashback).
As for recommendation, I would rank them in the order listed
above. The K100D offers compatibility with more lenses than
the other models - especially more 2nd hand lenses, and if
budget is the reason for looking at entry level, then good
availability of 2nd hand lenses will be a bonus.

If looking slightly above entry level but below the high
end, then cameras like the Canon 400D, Nikon D40x, Nikon
D80, Pentax K10D, Sony A100 will all perform well. Each of
these cameras will deliver overall very similar performance.
As for which one to recommend, I'd suggest starting by
borrowing / hiring / testing instore etc to find which one
seems to handle better ie which one feels better in the
hand, and take the decision from there.

The advantages fall into 2 broad categories - image quality
and control.

As for image quality, a 6MP DSLR such as the K100D, will
out-resolve most of the 10MP compact cameras. As soon as the
light levels drop, the SLR advantage becomes even greater,
delivering much lower noise than P&S cameras. Another big
difference between SLR and P&S is the level of dynamic range
that can is recorded - SLR is much better at capturing both
the bright parts and the dark parts of a scene.

The other big category of improvement is in the level of
control. While many P&S allow you to change apertures and
shutter speed, the range of choices (especially aperture) is
quite limited. Most P&S are quite limited in their maximum
shutter length also, while all SLRs will allow quite long
Bulb exposures. The ability to change lenses on SLR is
another big strength over P&S - while most P&S cover the
common 35mm equiv range of 35-105, there are few that allow
28mm equiv, and even fewer that go wider. Less frequently
needed, but another big difference, is the ability of SLR to
operate with lighting systems such as multiple flashguns.
Few P&S allow external flashguns, even fewer work with
multiple flashguns.