Both Canon 400D and Nikon D60 have APS-C sized 10.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the 400D and D60 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon 400D and Nikon D60 Cameras
As seen above, Nikon D60 has a 1.1x Larger sensor area than Canon 400D. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.
DxOMark Sensor Scores
DxOMark is a benchmark that scientifically assesses image quality of camera sensors. It scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Canon 400D and Nikon D60 sensors have been tested by DxO and the results show that D60 has a better overall score of 65, 3 points higher compared to 400D's score of 62.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Canon 400D
62
22.1 bits
11.0 Evs
664 ISO
Nikon D60
65
22.5 bits
11.4 Evs
562 ISO
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon 400D
or the
Nikon D60 ,
including hyperfocal distance.