Canon SX200 IS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Nikon L26 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the SX200 IS and L26 sensor size comparison.
Canon SX200 IS and Nikon L26 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 SX200 IS has 32% larger pixel area compared to Nikon L26, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.