Fujifilm XP30 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Nikon S100 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Expeed C2 processor.
Below you can see the XP30 and S100 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm XP30 and Nikon S100 Cameras
Fujifilm XP30 and Nikon S100 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 XP30 has 14% larger pixel area compared to Nikon S100, 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 XP30
or the
Nikon S100 ,
including hyperfocal distance.