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, Samsung WB35F has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the FZ40 and WB35F sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FZ40 and Samsung WB35F Cameras
Panasonic FZ40 and Samsung WB35F 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.
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
Samsung WB35F ,
including hyperfocal distance.