Canon A4000 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Canon SX260 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 5 processor.
Below you can see the A4000 IS and SX260 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon A4000 IS and Canon SX260 HS Cameras
Canon A4000 IS and Canon SX260 HS 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 SX260 HS has 32% larger pixel area (2.34µm 2 vs 1.76µm 2 ) compared to Canon A4000 IS, 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 A4000 IS
or the
Canon SX260 HS ,
including hyperfocal distance.