Nikon P80 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic ZR3 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 ZR3 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon P80 and Panasonic ZR3 Cameras
Nikon P80 and Panasonic ZR3 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 ZR3, 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 ZR3 ,
including hyperfocal distance.