I'd choose the 060, without any doubt.
The amount of RAM doesn't say much, since you can get that anywhere, and if you look around a while, you'll be able to find some SIMMs for just a few dollars, or even for free. (I got two 32MB SIMMS for free a while ago and I bought some "obsolete" 64MB ones at a local computer dump store for €2,50 a piece).