Canon SD4000 IS has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 4 processor. On the other hand, Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor.
Below you can see the SD4000 IS and L110 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD4000 IS and Nikon L110 Cameras
Canon SD4000 IS and Nikon L110 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 SD4000 IS
or the
Nikon L110 ,
including hyperfocal distance.