A conversion factor is a number used to change one set of units to another, by multiplying or dividing. When a conversion is necessary, the appropriate conversion factor to an equal value must be used. For example, to convert inches to feet, the appropriate conversion value is 12 inches equal to 1 foot. To convert minutes to hours, the appropriate conversion value is 60 minutes equals 1 hour. What do conversion factors look like? A conversion factor is a fraction that has the same value at 1. We know that 1 foot = 12 inches. We can write this as a fraction in either of the forms below. 12 RCAPT 12 Reh?? Both of these fractions have a value of 1 since both the numerators and denominators are equal. We also know that anything times 1 is itself. Write 60 minutes = 1 hour as two conversion fractions like we did above