Canon A2300 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Canon A3200 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features DIGIC 4 with iSAPS technology processor.
Below you can see the A2300 and A3200 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon A2300 and Canon A3200 IS Cameras
Canon A2300 and Canon A3200 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. On the other hand, since Canon A3200 IS has 14% larger pixel area (2.01µm 2 vs 1.76µm 2 ) compared to Canon A2300, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
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 A2300
or the
Canon A3200 IS ,
including hyperfocal distance.