Pentax K100D S has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor . On the other hand, Nikon D40X has a
10.0MP APS-C (23.7 x 15.6 mm ) sized CCD sensor and features Expeed processor.
Below you can see the K100D Super and D40X sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K100D S and Nikon D40X Cameras
Pentax K100D S and Nikon D40X 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
Pentax K100D S
or the
Nikon D40X ,
including hyperfocal distance.