Canon SX230 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 with iSAPS technology processor. On the other hand, Fujifilm S8100fd has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the SX230 HS and S8100fd sensor size comparison.
Canon SX230 HS and Fujifilm S8100fd 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.