Fujifilm A170 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Samsung WB30F has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Samsung WB30F's sensor provides 6MP more than Fujifilm A170'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 A170 and WB30F sensor size comparison.
Fujifilm A170 and Samsung WB30F 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.