Both Nikon D7100 and Canon 760D have APS-C sized 24.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another difference between these two cameras is that Nikon D7100's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moiré occurring in certain scenes.
Below you can see the D7100 and 760D sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon D7100 and Canon 760D Cameras
As seen above, Nikon D7100 has a 1.1x Larger sensor area than Canon 760D. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.
DxOMark Sensor Scores
Both Nikon D7100 and Canon 760D 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, D7100 has scored 83, 13 points higher than 760D.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Nikon D7100
83
24.2 bits
13.7 Evs
1256 ISO
Canon 760D
70
22.6 bits
12.0 Evs
915 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 D7100
or the
Canon 760D ,
including hyperfocal distance.