Fujifilm S8100fd has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Panasonic ZS40 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic ZS40's sensor provides 8MP more than Fujifilm S8100fd'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 S8100fd and ZS40 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm S8100fd and Panasonic ZS40 Cameras
Fujifilm S8100fd and Panasonic ZS40 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 S8100fd has 80% larger pixel area compared to Panasonic ZS40, 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 S8100fd
or the
Panasonic ZS40 ,
including hyperfocal distance.