Sony S930 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Samsung TL240 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the S930 and TL240 sensor size comparison.
Sensor Size and Resolution Comparison image of Sony S930 and Samsung TL240 Cameras
Sony S930 and Samsung TL240 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 Sony S930 has 41% larger pixel area compared to Samsung TL240, 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
Sony S930
or the
Samsung TL240 ,
including hyperfocal distance.