Kodak FZ55 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Nikon S8000 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor.
Below you can see the FZ55 and S8000 sensor size comparison.
Sensor Size and Resolution Comparison image of Kodak FZ55 and Nikon S8000 Cameras
Kodak FZ55 and Nikon S8000 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 Nikon S8000 has 14% larger pixel area (2.01µm 2 vs 1.76µm 2 ) compared to Kodak FZ55, it has larger pixel area to collect light hence potential to 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 FZ55
or the
Nikon S8000 ,
including hyperfocal distance.