Fujifilm XP60 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Fujifilm S8100fd has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Fujifilm XP60's sensor provides 6MP 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 XP60 and S8100fd sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm XP60 and Fujifilm S8100fd Cameras
Fujifilm XP60 and Fujifilm S8100fd 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.
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 XP60
or the
Fujifilm S8100fd ,
including hyperfocal distance.