I'm not an expert at all, but I've researched this a little and my understanding is that these numbers can be compared but not with any degree of accuracy. Basically, the 24 mg means the nicotine was added at a ratio of 24 mg per 1 ml. Assuming 20 drops per ml, that would be 1.2 mg per drop. Assuming 4 drops per 20 puffs, that would be 4.8 mg of nicotine contained in your 20 puffs as compared to .8 mg for 20 puffs from a filtered cigarette. . . . . . . . . . . Looks bad doesn't it. lol. The problem is, we've done a lot assuming there. Drop size varies and so does vapor per drop. as does puff sizes and amounts. Then we get to the really big variable because, by far, the biggest variable of all is the efficiency of the delivery system. Some studied have indicated that vaping may be very poor at delivering nic to the blood stream. . . . . . From reading on the forum here, it seems that most folks use trial and error to get to their comfort zone, sometimes with surprising results as light smokers sometime need high nic juice and heavy smokers sometimes settle in as very moderate levels. I use 24 in the morning, 18 there after. Again, this is just my understanding and may be totally wrong! lol ...... JD