When specifying the efficiency of an engine, the distance that can be travelled on a certain amount if fuel is used.
This can be expressed as miles per gallon (mpg) for which the higher the better - the more miles that can be achieved for every gallon of fuel the better the efficiency of the engine (and driver).
Alternatively, it can be expressed as the number of liters of fuel required to travel 100 km (l/100km). In this case the lower the better.
To convert between the two divide 235.214 by the mpg or l/100km to get the other one.
If you had asked about litres per 100 kilometres, then I would have assumed you were English and not American (based on the spelling) and as such the gallon is the imperial gallon and not the US gallon, and the conversion is to divide 282.481 by the mpg or l/100 km to get the other one.
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If you mean, how many kilometer can you drive using 1 liter of gasoline, that will depend on the efficiency of your vehicle. 1 kilometer per liter = 2.35214583 miles per gallon. There is a handy converter at the related link that compares miles per gallon (both US and Imperial) with kilometers per liter.
A liter because a kilometer is for distance
No. 1 kilometer is only 1% of the length of 100 kilometers,
Liter is a measure of volume. KiloMeter is a measure of distance. The two are not related.
divide kilometers driven by how much fuel was used to figure out how many km your getting per gallon or liter or whatever you use. lets say you got 30km per liter, and the liter of fuel was $3.00. you would take the $3 and divide that by 30 and get your cost per km...in this case... ten cents