Nikon L120 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Canon 60D has a
18.0MP APS-C (22.3 x 14.9 mm ) sized CMOS sensor and features Digic 4 processor.
Below you can see the L120 and 60D sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L120 and Canon 60D Cameras
As seen above, Canon 60D has a 11.8x Larger sensor area than Nikon L120. 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.
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 L120
or the
Canon 60D ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3-inch versus APS-C),
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.