To make it easy to calculate I am going to convert everything to inches assuming each tile is 16 inches by 16 inches.
I can imagine a 320 sq. ft. room as a 16 feet by 20 feet room. (16 x 20 = 320)
16 feet = 192 inches and 20 feet = 240 inches
The area of the room in inches is 192 x 240 = 46080 sq. inches
Each tile is 16 x 16 = 256 sq. inches
Divide the area of the room by the area of 1 tile: 46080/256 = 180
180 TILES MEASURING 16 X 16 IN. ARE NEEDED TO COVER A ROOM 320 SQ. FEET
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320
To cover 720 sq feet of floor with 18" x 18" tile, you would need 320 tiles.
4 by 4 inches = 1/9 square foot 320 divided by 1/9 = 2880
It depends on the units used for 320x320. Are they 320 mm x 320 mm tiles or 320 cm * 302 cm tiles or some other unit of measurement? It would have helped if you could have been bothered to specify.
16X16 tiles are 1.78 sq ft per tile divide 320 by 1.78