For a simple substitution cipher, the number of possible keys is 26! = 4.0329 × 1026 = 288.4, the number of ways in which the alphabet can be permuted. Assuming all keys are equally likely, H(k) = log2(26!) = 88.4 bits. For English text D = 3.2, thus U = 88.4/3.2 = 28.