Canon IXUS 165 has a
20.0MP 1/2.3' (6.17 x 4.55 mm ) sized CCD sensor and features DIGIC 4+ processor. On the other hand, Canon ELPH 140 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4+ processor.
Below you can see the IXUS 165 and ELPH 140 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon IXUS 165 and Canon ELPH 140 IS Cameras
Canon IXUS 165 and Canon ELPH 140 IS have the same sensor sizes so they will provide same level of control over the depth of field when used with 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 IXUS 165
or the
Canon ELPH 140 IS ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3' versus 1/2.3-inch),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.