Nikon P7100 has a
10.0MP 1/1.7-inch (7.44 x 5.58 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Pentax Q7 has a
12.0MP 1/1.7-inch (7.44 x 5.58 mm ) sized BSI-CMOS sensor .
Below you can see the P7100 and Q7 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon P7100 and Pentax Q7 Cameras
Nikon P7100 and Pentax Q7 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 P7100 has 20% larger pixel area compared to Pentax Q7, 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 P7100
or the
Pentax Q7 ,
including hyperfocal distance.