Nikon S100 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Expeed C2 processor. On the other hand, Fujifilm XP30 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the S100 and XP30 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S100 and Fujifilm XP30 Cameras
Nikon S100 and Fujifilm XP30 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 Fujifilm XP30 has 14% larger pixel area (2.01µm 2 vs 1.76µm 2 ) compared to Nikon S100, it has larger pixel area to collect light hence potential to 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 S100
or the
Fujifilm XP30 ,
including hyperfocal distance.