Pentax W60 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Pentax I-10 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Prime processor.
Below you can see the W60 and I-10 sensor size comparison.
Pentax W60 and Pentax I-10 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.