The 80gb also has a few extra multi-media inputs like more USB ports and Memory Card readers (CF Flash, SD, Memory Stick Duo, etc.).
Other than that there is the obvious larger amount of space.
If you can do without those things then I would say go for the 40 gb. Otherwise get the 60 or 80gb. I still think the 60 is the best as it actually has the PS2 engine in it along with the PS3 stuff.
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