There can be no equivalence.
A foot is a measure of length in 1-dimensional space while a square foot is a measure of area in 2-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, any attempt at conversion from one to the other is fundamentally flawed.
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how many gallons of water will a tank that is 5 foot by 4 foot by 8 foot hold
.33333333 is how many yards is a foot.
If you mean 'how many inches are in a foot', there are 12 inches in 1 foot.
A foot is 30.48 centimetres.
12 inches in a foot