Nikon S80 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, FujiFilm AX350 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the S80 and AX350 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S80 and FujiFilm AX350 Cameras
Nikon S80 and FujiFilm AX350 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 S80 has 13% larger pixel area compared to FujiFilm AX350, 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 S80
or the
FujiFilm AX350 ,
including hyperfocal distance.