Pentax K-m has a
10.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor . On the other hand, Pentax K110D has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor .
Below you can see the K-m and K110D sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K-m and Pentax K110D Cameras
Pentax K-m and Pentax K110D 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 Pentax K110D has 66% larger pixel area (61.08µm 2 vs 36.75µm 2 ) compared to Pentax K-m, 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
Pentax K-m
or the
Pentax K110D ,
including hyperfocal distance.