Pansonic FZ30 vs Canon S2 - ISO 400 comparison
ISO 400, 5 megapixel
FZ30 - downsized to 5 MP
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S2 - original
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ISO 400, 8 megapixel
FZ30 - original
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S2 - upsized to 8 MP
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Source of the pictures:
http://www.imaging-resource.com/PRODS/S2IS/S2ISDBI400.HTM
http://www.imaging-resource.com/PRODS/FZ30/FZ30DBI400.HTM