Nikon S3100 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Nikon L26 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the S3100 and L26 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S3100 and Nikon L26 Cameras
Nikon S3100 and Nikon L26 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 S3100 has 14% larger pixel area compared to Nikon L26, 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 S3100
or the
Nikon L26 ,
including hyperfocal distance.