Nikon P300 has a 12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor. On the other hand, Fujifilm X100S has a 16.0MP APS-C (23.6 x 15.8 mm ) sized CMOS X-TRANS II sensor and features EXR II processor.
One other difference between these two cameras that is worth mentioning is that Fujifilm X100S's sensor doesn't have an anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the P300 and X100S sensor size comparison.
![Nikon P300 vs Fujifilm X100S Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Nikon P300 and Fujifilm X100S Cameras
As seen above, Fujifilm X100S has a 13.3x Larger sensor area than Nikon P300. 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.