Nikon P80 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic FX75 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine HD II processor.
Below you can see the P80 and FX75 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon P80 and Panasonic FX75 Cameras
Nikon P80 and Panasonic FX75 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 P80 has 40% larger pixel area compared to Panasonic FX75, 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 P80
or the
Panasonic FX75 ,
including hyperfocal distance.