Ricoh G900 has a 20.0MP 1/2.3" (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Pentax W60 has a 10.0MP 1/2.3" (6.08 x 4.56 mm ) sized CCD sensor .
Ricoh G900's sensor provides 10MP more than Pentax W60's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the G900 and W60 sensor size comparison.
![Ricoh G900 vs Pentax W60 Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Ricoh G900 and Pentax W60 Cameras
Ricoh G900 and Pentax W60 have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.