Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Nikon S9900 has a
16.0MP 1/2.3' (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the L110 and S9900 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L110 and Nikon S9900 Cameras
Nikon L110 and Nikon S9900 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 L110 has 32% larger pixel area compared to Nikon S9900, 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
Nikon L110
or the
Nikon S9900 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3-inch versus 1/2.3' ),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.