Nikon L28 has a
20.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor . On the other hand, Samsung PL210 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor .
Nikon L28's sensor provides 6MP more than Samsung PL210's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the L28 and PL210 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L28 and Samsung PL210 Cameras
Nikon L28 and Samsung PL210 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.
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 L28
or the
Samsung PL210 ,
including hyperfocal distance.
