Samsung GX-1S has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor . On the other hand, Nikon D60 has a
10.0MP APS-C (23.6 x 15.8 mm ) sized CCD sensor .
Below you can see the GX-1S and D60 sensor size comparison.
Samsung GX-1S and Nikon D60 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.