FujiFilm T300 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Canon SX170 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the T300 and SX170 IS sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm T300 and Canon SX170 IS Cameras
FujiFilm T300 and Canon SX170 IS 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 T300 has 15% larger pixel area compared to Canon SX170 IS, 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 T300
or the
Canon SX170 IS ,
including hyperfocal distance.