The physical group size equivalent to m minutes of arc can be calculated as follows: group size = tan(m/60) × distance. In the example previously given, for 1 minute of arc, and substituting 3,600 inches for 100 yards, 3,600 tan(1/60) ≈ 1.047 inches. In metric units 1 MOA at 100 meters ≈ 2.908 centimeters.