FujiFilm S2800HD has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Panasonic ZS60 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the S2800HD and ZS60 sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm S2800HD and Panasonic ZS60 Cameras
FujiFilm S2800HD and Panasonic ZS60 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 FujiFilm S2800HD has 30% larger pixel area compared to Panasonic ZS60, 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
FujiFilm S2800HD
or the
Panasonic ZS60 ,
including hyperfocal distance.