Yes, it is the same sensor with slightly different tuning. The S2 is from 160 to 1250 ISO, and the S006 is from 100 to 1600. Having had both, I did not really notice any differences in sensor performance or character. The 006 has a different interface, better screen, gps and faster performance. But in terms of sheer image quality, the S2 is its equal. Others have reported the 006 having better ISO performance, but I did not really notice this in my own copies. I mostly shoot at base ISO, however.