Pentax E85 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Nikon W300 has a
16.0MP 1/2.3 (6.17 x 4.55 mm ) sized sensor .
Below you can see the E85 and W300 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax E85 and Nikon W300 Cameras
Pentax E85 and Nikon W300 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 E85 has 32% larger pixel area compared to Nikon W300, it has potential to collect more light on pixel level hence 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 E85
or the
Nikon W300 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3-inch versus 1/2.3),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.