Pentax H90 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Prime processor. On the other hand, Samsung PL170 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the H90 and PL170 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax H90 and Samsung PL170 Cameras
Pentax H90 and Samsung PL170 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 H90
or the
Samsung PL170 ,
including hyperfocal distance.