Fujifilm S9800 has a 16.0MP 1/2.3" (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Nikon D60 has a 10.0MP APS-C (23.6 x 15.8 mm ) sized CCD sensor .
Fujifilm S9800's sensor provides 6MP more than Nikon D60'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 S9800 and D60 sensor size comparison.
As seen above, Nikon D60 has a 13.3x Larger sensor area than Fujifilm S9800. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.