Both Nikon D60 and Pentax K200D have APS-C sized 10.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the D60 and K200D sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon D60 and Pentax K200D Cameras
Nikon D60 and Pentax K200D have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.
DxOMark Sensor Scores
Both Nikon D60 and Pentax K200D sensors have been tested by DxoMark. DxoMark scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Of the two cameras that we are comparing, D60 has scored 65, 1 points higher than K200D.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Nikon D60
65
22.5 bits
11.4 Evs
562 ISO
Pentax K200D
64
22.4 bits
11.4 Evs
561 ISO
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 D60
or the
Pentax K200D ,
including hyperfocal distance.