Sony S930 has a 10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Panasonic ZS40 has a 18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic ZS40's sensor provides 8MP more than Sony S930'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 S930 and ZS40 sensor size comparison.
![Sony S930 vs Panasonic ZS40 Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Sony S930 and Panasonic ZS40 Cameras
Sony S930 and Panasonic ZS40 have 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 Sony S930 has 80% larger pixel area compared to Panasonic ZS40, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.