Canon S110 has a
12.0MP 1/1.7-inch (7.44 x 5.58 mm ) sized CMOS sensor and features Digic 5 processor. On the other hand, Nikon L28 has a
20.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor .
Nikon L28's sensor provides 8MP more than Canon S110's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the S110 and L28 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon S110 and Nikon L28 Cameras
As seen above, Canon S110 has a 1.5x Larger sensor area than Nikon L28. 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 S110
or the
Nikon L28 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/1.7-inch 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.