Fujifilm SL240 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Olympus SH-50 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features TruePic VI processor.
Below you can see the SL240 and SH-50 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm SL240 and Olympus SH-50 Cameras
Fujifilm SL240 and Olympus SH-50 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 SL240 has 15% larger pixel area compared to Olympus SH-50, 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 SL240
or the
Olympus SH-50 ,
including hyperfocal distance.