FujiFilm S2800HD has a 14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Nikon D3200 has a 24.0MP APS-C (23.2 x 15.4 mm ) sized CMOS sensor and features Expeed 3 processor.
Nikon D3200's sensor provides 10MP more than FujiFilm S2800HD's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the S2800HD and D3200 sensor size comparison.
As seen above, Nikon D3200 has a 12.7x Larger sensor area than FujiFilm S2800HD. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.