Canon 60D has a
18.0MP APS-C (22.3 x 14.9 mm ) sized CMOS sensor and features Digic 4 processor. On the other hand, Sigma DP3 Merrill has a
15.0MP APS-C (24 x 16 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE II engine processor.
Below you can see the 60D and DP3 Merrill sensor size comparison.
Sensor Size and Resolution Comparison image of Canon 60D and Sigma DP3 Merrill Cameras
As seen above, Sigma DP3 Merrill has a 1.2x Larger sensor area than Canon 60D. 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.
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 60D
or the
Sigma DP3 Merrill ,
including hyperfocal distance.