Which one is value for money?

Nikon D5100 24 megapixels vs Canon eos 60D 18 megapixels

Nikon.

I think you mean the nikon d5200 as the d5100 is only 16 megapixel. Then the nikon d5200 wins for its money

Pentax K-30, only intelligent people have heard of it, though.

Since I think 24 MP in a DX sensor is usually empty magnification, I think the 16 MP D5100 is a better buy.