If you are you refering to temperature scales Celcius and Fahrenheit, then the crossing of the two scales happens at -40 degrees.
That is because of a 32 degree difference at freezing point of water and the F-scale is 5/9ths of the C-scale.
C = (F - 32) * 5/9
and
F = (C * 9/5) + 32
so
-40 = (-40 * 9/5) + 32 = -40
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32 F is equal to 0 C. 212 F is equal to 100 C. and at -40, F and C are the same.
-40 f=-40 c
108°f=136.8°c
60 deg F = 15.55... deg C
37.3 *C is equal to 98.96 *F. [*F] = [*C] x 9/5 + 32 [*C] = ([*F] - 32) x 5/9 9/5 = 1.8 5/9 = 0.555...