Panasonic FZ40 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine HD II processor. On the other hand, Panasonic FZ28 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the FZ40 and FZ28 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FZ40 and Panasonic FZ28 Cameras
Panasonic FZ40 and Panasonic FZ28 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 Panasonic FZ28 has 40% larger pixel area (2.78µm 2 vs 1.98µm 2 ) compared to Panasonic FZ40, it has larger pixel area to collect light hence potential to 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
Panasonic FZ40
or the
Panasonic FZ28 ,
including hyperfocal distance.