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I have PENTAX gear, my wife has NIKON but is yet to purchase a DSLR. She's now in the market, and we'd like to buy a NIKON body that is comparable (function-wise, not price-wise) to my PENTAX K10D. Anybody with hands-on experience between brands is most welcome to give me their wise advice. Thanks!

I'm not familiar with the Pentax K10D, but you can use this

http://www.dpreview.com/reviews/sidebyside.asp

to compare features with other DSLRs you might be interested in.

Brilliant! Thanks for that link.

Look at the D80/D90 and the D200/D300 range of cameras, the K10D sort of sits between these two model series.

The most important thing with bodies is how they feel in the hand.
Get her to go to a shop and try them out. Which feels better? Which has controls that makes more sense? etc
These are personal decisions and best made by the user.

My wife has a D70s. I have a D200. We each love our respective bodies & hate swapping (read as intended please - no gratuitous comments ).

However, I must ask.... Why not another Pentax? Then you can share (fight over!) lenses and accessories.
Since we both have Nikon bodies, we have a walk around lens each, and a (growing) number of shared lenses.

i agree with darcy. its much more convenient to be able to share equipment.
either ditch the pentax and grab 2 nikon bodies or forget the nikon idea and buy another pentax.

if you dont mind mix and matching i'd be seriously looking at the d90. it looks like a ripper of a camera. another option is the 40d which is looking pretty appealing due to canons aggressive pricing. the thing is going for a song right now for what it is.