Samsung WB250F has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Canon SX160 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the WB250F and SX160 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung WB250F and Canon SX160 IS Cameras
Samsung WB250F and Canon SX160 IS 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 WB250F has 14% larger pixel area compared to Canon SX160 IS, 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 WB250F
or the
Canon SX160 IS ,
including hyperfocal distance.