Nikon L24 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, Panasonic LX3 has a
10.0MP 1/1.63-inch (8.07 x 5.56 mm ) sized CCD sensor .
Below you can see the L24 and LX3 sensor size comparison.
As seen above, Panasonic LX3 has a 1.6x Larger sensor area than Nikon L24. 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.