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A board foot is a basic unit of measurement for lumber equal to 144 cubic inches. To calculate board feet, multiply the length in inches by width in inches by thickness and divide by 144 inches. For example, if you have a 1” thick board that is 96” long and 6” wide, then the calculation would be 96 x 6 x 1=576. When you divide 576 by 144 you get 4.