For liquids (such as water and milk) only = since 1 teaspoon is 5 ml and a cup is approx 236 mls (american cup, not metric cup), there there is 47 teaspoons per cup.
However this conversion does not apply to anything thicker than water or milk (e.g does not apply to yoghurt, oil, honey, syrup etc...) The thicker/drier the substance is, the more inaccurate this conversion becomes, so should not be used. In the instance of thicker/drier substances there is not a general conversion - it varies a lot depending on the substance being converted.
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