Nikon S9100 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor. On the other hand, Kodak FZ55 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the S9100 and FZ55 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S9100 and Kodak FZ55 Cameras
Nikon S9100 and Kodak FZ55 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 S9100 has 32% larger pixel area compared to Kodak FZ55, 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 S9100
or the
Kodak FZ55 ,
including hyperfocal distance.