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, Samsung WB150F has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the SD940 IS and WB150F sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD940 IS and Samsung WB150F Cameras
Canon SD940 IS and Samsung WB150F 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 Samsung WB150F, 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
Samsung WB150F ,
including hyperfocal distance.