Note that the crops below and image quality comments are the same as for the Sony Cybershot DSC-H9 full-review's outdoor crops.
Images below are all unmodified 100% crops from their respective cameras. ISO was set on each the camera but white-balance was on automatic. Since the F40 does not have any manual modes, exposure had t be automatic too.
Comparing these two modern 8 megapixels cameras, we can see that the Fuji Finepix F40fd captures more details, produces sharper images and keeps noise levels lower. At the low-ISO sensitivities, the image noise difference is minimal. The difference increases a bit at ISO 800. Once again, this is a good performance from the Sony Cybershot DSC-H9, but the F40 is a bit better in terms of image quality. Keep in mind that the F40fd is a much less capable camera.