you question is i presume to be able to convert km's per gallon of gas to miles per gallon of gas. the answer you seek is miles per gallon, US (mpg) x 0.425= Kilometers per litre(Km/l) x2.352 = miles per gallon US (mpg) I hope this equasion is easy for you to follow.
BUT if your real question is how many miles are in a Kilometer than your answer is as follows. 100 Kilometer = 235 miles US.
Mickey-G, August 2008