The best replacement for canon 40d is 5d.

The best alternatives to canon 40d are rated as following:
★★★★★  5d
★★★★★  nikon d300
★★★★  nikon d80
★★★  xsi
★★★  nikon d90
★★  nikon d200
★★  30d
★  400d
★  canon 50d
★  canon xsi
  canon 5d
  nikon d60
  rebel xsi
  nikon 300
  pentax k20d
  nikon 300d

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Speaking about canon 40d, one probably shouldn't forget about external flash.

Other search terms related to canon 40d and their ratings are:
★★★★★ external flash
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canon 40d
5d
nikon d300