Which is the best entry level Digital SLR camera?

I think Pextax has the cheapest dSLR cameras, but you asked for something good ;-)
The cheapest I'd recommend is the Nikon D50. That's $550 for the body or around $800 with a starter lens and a 1GB memory card.
One step up, you can chose between the Nikon D70s and the Canon Rebel XT (a.k.a. 350D). Until recently, both of these models cost $700 for just the body, but replacement models have been announced and the prices on remaining stock have been slashed. The D70s and the Rebel XT are currently the best value for money of any dSLR camera. You can get either one with a very decent starter lens and a memory card for under $1000.
After that, you're looking at cameras that cost $800 and up for just the body... and the more expensive the body, the more expensive the lenses you'll want for it.
You can read up on the specifications and get reviews for these three models at http://www.dpreview.com
You can check prices and special offers at places like B&H, Ritz Camera and Beach Camera - those are great stores. But also play around with the camera you intend to buy at a local store. The 'feel' of a camera is a pretty important factor too.

H P

Goto: dpreview.com.

I'd go for the Panasonic DMC-FZ5, you wont need to upgrade, its v good..

I agree with registration001. 100%. Vote him for best answer and buy the D50.