Litre, which is a measure of volume.
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there are many units for measurement. 1 m is the s.i unit of length .length is abbreviated a s l .
You can't convert that. * mm is a unit of length. * l (liter) is a unit of volume.
The primary unit of metric volume is the liter (L).
[l=3r]
If by L, you mean litre, then it is impossible to compare the two, as one is a unit of distance, while the other is a unit of capacity.