1% is 12mg
2% is 18mg
4% is 24mg
approx
I don't know where you got your information, but 12mg is 1.2%, 18mg = 1.8% and 24mg would be 2.4%... your math just isn't right!!!
There is even a thread here on the ECF that supports what I am saying:
http://www.e-cigarette-forum.com/forum/ecf-library/261114-tobacco-cigarette-vs-e-cigarette-nicotine-equivalency.html
Other factors
In the end, only the individual can decide on an equivalence. Partly this is due to the fact that the e-cigarette is an extremely flexible clean nicotine delivery system, where any of multiple variations will affect the outcome; and partly because there is a wide variation in the individual tolerance to nicotine. The end result will be different for each individual.
We have seen a factor-10 variation in nicotine tolerance between individuals reporting the effects of nicotine, here on ECF. For example, some users report symptoms of nicotine OD with use of 12mg (1.2%) strength liquid and must use the lowest strength available, 6mg (0.6%), whereas some report no signs of nicotine OD whatsoever with unrestricted use of 36mg liquid (3.6%), with some reports of users employing 48mg (4.8%) and even 60mg (6%) ad lib. Therefore, any equivalency is moot, since users are so different (with, therefore, a demonstrated difference in tolerance of a factor of 10), and the user varies the result to suit their own preference - as with all consumer products, of course. You drink enough coffee to suit your requirements, and no more.
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