Canon SX40 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Canon SX60 HS has a
16.0MP 1/2.3 (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 6 processor.
Below you can see the SX40 HS and SX60 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX40 HS and Canon SX60 HS Cameras
Canon SX40 HS and Canon SX60 HS 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 SX40 HS has 18% larger pixel area compared to Canon SX60 HS, 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 SX40 HS
or the
Canon SX60 HS ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3-inch versus 1/2.3),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.