Samsung SL202 has a 10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic ZS60 has a 18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic ZS60's sensor provides 8MP more than Samsung SL202'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 SL202 and ZS60 sensor size comparison.
![Samsung SL202 vs Panasonic ZS60 Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Samsung SL202 and Panasonic ZS60 Cameras
Samsung SL202 and Panasonic ZS60 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.