The S110 is a relatively gentle update of the S100, with the guts of the camera - the lens, sensor and image processor - staying essentially the same. So it still uses a 12MP 1/1.7" Canon-made 'High Sensitivity CMOS' sensor, DIGIC 5 image processor, and 24-120mm equivalent lens offering a usefully-fast F2.0 aperture at wideangle, but distinctly slow F5.9 at telephoto. The camera's control layout is identical too, including the excellent and much-copied programmable control dial around the lens.