Canon SX20 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, Nikon P310 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the SX20 IS and P310 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX20 IS and Nikon P310 Cameras
Canon SX20 IS and Nikon P310 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 SX20 IS has 32% larger pixel area compared to Nikon P310, 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 SX20 IS
or the
Nikon P310 ,
including hyperfocal distance.