Do you mean the D3000? Because the D300 vs the rebel XS is no comparison. D300 hands down. Now against the D3000, it's a lot more equal and depends on a lot of factors, including how the camera feels to you. Go to a camera store and try out both, and see which one is more comfortable, etc. Both are close enough image quality wise that it really isn't much of a factor.
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I would agree with all that. I have a Rebel XS and really enjoy it. It's photos and build are superb.
It's easy to learn and operate if you read the book.
Since a photo is still worth 1,000 words, here's some examples of what I'm getting with my XS.
http://www.flickr.com/photos/jimsphotostuff
Do you mean the D3000? Because the D300 vs the rebel XS is no comparison. D300 hands down. Now against the D3000, it's a lot more equal and depends on a lot of factors, including how the camera feels to you. Go to a camera store and try out both, and see which one is more comfortable, etc. Both are close enough image quality wise that it really isn't much of a factor.
I think the canon eos rebel xs should compare to nikon d3000
I recommend Nikon D3000 10MP Digital SLR Camera with 18-55mm f/3.5-5.6G AF-S DX VR Nikkor Zoom Lens