Kodak M580 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Canon SX160 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the M580 and SX160 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Kodak M580 and Canon SX160 IS Cameras
Kodak M580 and Canon SX160 IS 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 Kodak M580 has 15% larger pixel area compared to Canon SX160 IS, 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
Kodak M580
or the
Canon SX160 IS ,
including hyperfocal distance.