Canon SD1400 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor. On the other hand, Pentax W60 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the SD1400 IS and W60 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD1400 IS and Pentax W60 Cameras
Canon SD1400 IS and Pentax W60 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the 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 SD1400 IS
or the
Pentax W60 ,
including hyperfocal distance.