Panasonic S3 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine IV 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 S3 and FZ55 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic S3 and Kodak FZ55 Cameras
Panasonic S3 and Kodak FZ55 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 S3
or the
Kodak FZ55 ,
including hyperfocal distance.