Samsung TL320 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic FH27 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine VI processor.
Below you can see the TL320 and FH27 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung TL320 and Panasonic FH27 Cameras
Samsung TL320 and Panasonic FH27 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Samsung TL320 has 32% larger pixel area compared to Panasonic FH27, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 TL320
or the
Panasonic FH27 ,
including hyperfocal distance.