Samsung SL820 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Nikon S80 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor.
Below you can see the SL820 and S80 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung SL820 and Nikon S80 Cameras
Samsung SL820 and Nikon S80 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
Samsung SL820
or the
Nikon S80 ,
including hyperfocal distance.