Nikon S220 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic FH20 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the S220 and FH20 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S220 and Panasonic FH20 Cameras
Nikon S220 and Panasonic FH20 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 S220 has 40% larger pixel area compared to Panasonic FH20, 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 S220
or the
Panasonic FH20 ,
including hyperfocal distance.