Nikon S3000 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Olympus VG-145 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features TruePic III processor.
Below you can see the S3000 and VG-145 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S3000 and Olympus VG-145 Cameras
Nikon S3000 and Olympus VG-145 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.
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 S3000
or the
Olympus VG-145 ,
including hyperfocal distance.