FujiFilm S2800HD has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Olympus Tough-3000 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features TruePic III processor.
Below you can see the S2800HD and Tough-3000 sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm S2800HD and Olympus Tough-3000 Cameras
FujiFilm S2800HD and Olympus Tough-3000 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.
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
FujiFilm S2800HD
or the
Olympus Tough-3000 ,
including hyperfocal distance.