A base 68000 at 8Mhz is 1 Mip compared to 110 Mips for 68060 75Mhz
Even this is a somewhat awkward comparison. The usual comment about "Meaningless Indicator of Performance Scale" aside, code has to be well-tuned for superscalar execution (bearing in mind that the two execution units are non symmetrical, the secondary execution unit can't do everything the primary unit can) to get anything like that level of performance on 68060.
