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How to convert OD reading A260 to pmole/ul concentration

The following formula, which is derived from Beer’s Law, converts A 260 readings into pmol/μL concentrations:

C (pmol/μL or μM) = (A 260 x 100)/(1.54n A + 0.75n C + 1.17n G + 0.92n T )

Where: C = concntration nx= number of residues of base x in the oligonucleotide