Canon SD940 IS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor. On the other hand, Kodak M5370 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the SD940 IS and Easyshare M5370 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD940 IS and Kodak M5370 Cameras
Canon SD940 IS and Kodak M5370 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 SD940 IS has 32% larger pixel area compared to Kodak M5370, it has potential to collect more light on pixel level hence 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 SD940 IS
or the
Kodak M5370 ,
including hyperfocal distance.